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National Repository of Grey Literature

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Comparison of employee benefits from the tax perspective Pabianová, Eva ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee) This bachelor thesis deals with tax advantage of the most provided employee benefits and is divided into four parts. The first chapter defines the term employee benefits, their importance and potential breakdown. The second chapter deals with the basic tax aspects of employee benefits. The third chapter shows which benefits are most often provided in the Czech Republic and assess their relationship to income tax, value added tax and social insurance and health insurance. The fourth chapter outlines a proposal for tax reform in 2013 and its possible impact on benefits. To identify the most favourable benefits are generally used scientific methods such as correlation analysis. Detailed record

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