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Taxation of income resulting from employment and emoluments
Zaslavský, Timur ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
This diploma thesis is dealing with income from dependent activities and perquisites. We might often see disputes in terms of delimitation of dependent activities. Accordingly, the aim of this thesis is, in the first stage, to delineate dependent activities based on analysis of valid legislation, relevant judicial decisions and approach of particular state institutions. Fringe benefits are subject to analysis of the second chapter from the personal income tax perspective. Taxation of the most common incentive plans, which is not explicitly stipulated in the income taxes act, is deeply analyzed in this chapter. Moreover, taxation of particular fringe benefits, which are stipulated in the income taxes act and could be exempted from taxation under certain circumstances, is subject to my analysis in the second chapter.
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Concept for Motivational System Change in a Company
Konečná, Zuzana ; Mráz, Martin (referee) ; Konečná, Zdeňka (advisor)
Hlavním cílem této diplomové práce je navrhnout změnu motivačního systému ve firmě CRV CZ. Pozornost je věnována analýze současného motivačního systému a jeho nedostatkům. Na základě teorických východisek a dat sesbíraných z rozhovorů a dotazníkového šetření byly navrženy čtyři změny současného motivačního systému. Tyto návrhy zlepší motivaci zaměstnanců a jejich pracovní spokojenost, a tedy hospodářské výsledky celé firmy.
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Legal and Taxations Aspects of the Job Creation in the Enterprise - Comparison of the Czech Republic and England
Valentová, Petra ; Penka, Miroslav (referee) ; Kopřiva, Jan (advisor)
The key purpose of this Bachelor’s thesis is to analyze current situation which is connected with legal and some taxations aspects of job creation in the enterprise in the context of Czech and English legal environment. A notion of „job creation“ is limited only to recruitment, selection and taking up of employees with contract of employment. Moreover there are some partial aims that are followed. The first partial aim is an identification of some problems that are connected with following the legal rules, which can be met by the management during job creation in both countries. The second partial aim is, according to author’s opinion, to present suggestions, how the problems should be solved by the management of the enterprise. The part of this aim is an evaluation of advantages and disadvantages of suggestions presented. The third partial aim is to compare taxation charge of the employment income in the Czech Republic and in England. The result of that should be a determination of the taxation environment that is more optimal for tax deduction from employment income. The aims and purpose of this thesis is worked out on the background of theoretic foundations, that are important for understanding of the wider context of the thesis issue. The theoretic foundations are a conception and a signification of human resources; basic theoretic connections of employment law in the context of Czech and English legal code; and remuneration as a factor of tax costs for human resources in the enterprise. The core points of this thesis, by which the aims were fulfilled whether fully or partly, are summarized in the conclusion. There are mentioned also some problems, that arose during the work on this thesis, and their impact on the fulfillment of the aims.
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Employee Remuneration System, Proposal for a Chance in a Selected Company
De Valerio, Marcel ; Vencl, Tomáš (referee) ; Kruntorádová, Markéta (advisor)
This thesis deals with the issue of corporate culture. It analyses chosed the company, especially the incentive program. The thesis consists of a theoretical part, which introduces the basic knowledge needed for analysis. The practical part analyze the selected company, an analysis of competition, labor market analysis and research conducted through a questionnaire. Proposed section recommends solutions to effectively improve staff morale and achieve greater worker productivity.
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Analysis of care of employees
Parasková, Ivana ; Palíšková, Marcela (advisor) ; Němec, Otakar (referee)
This bachelor thesis is focusing on analysis of care of employees. In a theoretical part, general pieces of information connected with this field are given there, such as its division or particular areas, which are considered to form employees' care system. Practical part deals with this system in a real company. A current state of care of employees is described there. SWOT analysis is a chosen method for this work, which means analysis of strengths and weaknesses on the one hand and opportunities and threats on the other. The aim of the bachelor thesis is to find out some details about actual situation of employees' care system in a specific firm and to evaluate its strengths and weaknesses. The contribution of this work is also an appraisal of ascertained data and, moreover, the proposal of measures, which can improve existing employees' care system.
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Employment Income Taxation
JECHOVÁ, Pavlína
The primary aim of the bachelor{\crq}s thesis was to analyse the provided fringe benefits and consequent tax burden on salaries in a selected company, to analyse several financial products that are suitable for the application of fringe benefits available in the Czech Republic, to assess suitability of the selected fringe benefits in the company in terms of the stabilisation and motivation effects, and to identify whether any of the selected forms of the benefits lead to an excessive tax burden on both the employees and employer with regard to the direct tax implications. The employer ordinarily provides fringe benefits from the social fund. Appropriateness of fringe benefits for the employer and employees depends on three basic aspects: exemption of the fringe benefit from natural person income tax, inclusion of the fringe benefit in tax deductible expenses and exclusion of the fringe benefit from the basis of assessment of social security and health insurance payments. Depending on the degree of compliance with the above-mentioned requirements the individual benefits can be divided {--} in terms of tax implications {--} into three groups: optimum benefits, i.e. fringe benefits that are exempt from natural person income tax, that are not part of social security and health insurance payments assessment basis and that are tax deductible; acceptable benefits, i.e. benefits that comply with at least one of the aforesaid requirements in line with the applicable legislation; unfavourable benefits, i.e. benefits comprising all the disadvantages (yet, such benefits are frequently provided and in the end they are motivating). The most common forms of fringe benefits include meals at reduced prices, extra days of annual holiday and supplementary pension insurance. There has been a growing interest in benefits focused on wellbeing, healthy life style, leisure time and family care.
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Analysis of the fringe benefit system in the company
Nováková, Martina ; Stříteský, Marek (advisor) ; Šikýř, Martin (referee)
This thesis is aimed on fringe benefits which are very popular part of employee's remuneration these days. The supply of benefits is very wide and it depends on the employer what he chooses. It is important to take into consideration what influence the benefits have on employees' satisfaction and what are their tax impacts. The objective of this thesis is to consider all mentioned aspects and to analyse the system of fringe benefits in the company Murr CZ s.r.o. For analysis of the present employee's satisfaction with the system, questionnaire method was used. Then some changes were recommended which could improve the benefit system regarding satisfaction and also regarding tax impacts. The employees could be divided into two groups according their position in the company. First one would be management and the second one would be team leaders and workers. Following this concept the company could adapt benefits with regard to specifics of each group. The company should think over the new benefits including pension insurance contribution and the alternative between transport allowances and culture or sport vouchers.
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