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Taxation of Wages and Employee Benefits for Large Entities
Glozygová, Andrea ; Čermáková, Barbora (referee) ; Svirák, Pavel (advisor)
The master thesis is focused on the issue of taxation of wages and employee benefits for large entities. The theoretical part of the thesis describes the basic concepts of monetary and non-monetary remuneration regarded to their impact on income tax, considering to employees and employers. The analytical and proposal part of the thesis contain an analysis of less-used employee benefits and forms of remuneration and the impact on the financial situation of both involved parties.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Accounting and Tax Aspects of Emploee Benefits
Fiodorová, Aneta ; Mahdalová, Alena (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with accounting and tax aspects of employee benefits. The theoretical part is focused on the description of the human resources, employee benefits, their current legal regulations and finally accounting and tax aspects of employee benefits. The practical part analyzes the current system of provided benefits in a particular company and contains proposals for their streamlining and structure optimization.
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Tax and Accounting Aspects of Employee Benefits of a Cooperative
SURÁNOVÁ, Sabina
A properly set up remuneration system with the help of a wide range of offered employee benefits is a consequence of gaining and especially retaining employees at their workplaces. The aim of this diploma thesis is to analyze the system of employee benefits in the accounting and tax area of the selected cooperative and to propose tax optimization of the benefits structure from the perspective of the cooperative. In the practical part are used the following methods: controlled interview, methods of analysis and comparison, questionnaire survey, statistical method the Pearson's chi-square test and synthesis. The conclusion of the thesis includes recommendations for the proposal of changes to the benefits system leading to tax optimization of the current state of provided benefits.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Accounting and Tax Aspects of Emploee Benefits
Fiodorová, Aneta ; Mahdalová, Alena (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with accounting and tax aspects of employee benefits. The theoretical part is focused on the description of the human resources, employee benefits, their current legal regulations and finally accounting and tax aspects of employee benefits. The practical part analyzes the current system of provided benefits in a particular company and contains proposals for their streamlining and structure optimization.
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Taxation of Wages and Employee Benefits for Large Entities
Glozygová, Andrea ; Čermáková, Barbora (referee) ; Svirák, Pavel (advisor)
The master thesis is focused on the issue of taxation of wages and employee benefits for large entities. The theoretical part of the thesis describes the basic concepts of monetary and non-monetary remuneration regarded to their impact on income tax, considering to employees and employers. The analytical and proposal part of the thesis contain an analysis of less-used employee benefits and forms of remuneration and the impact on the financial situation of both involved parties.
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Tax and non-tax costs on the example of specific businesses
Ptáčková, Kristýna ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
This work is primarily concerned with the segmentation of costs and points to the interdependence of tax and accounting issues, along with its diversity and reference to tax laws. It also focuses on the accounting of various components of tax eligibility and, on the other hand, ineligibility in relation to tax treatment. The thesis explains individual cases that are not qualified ambiguously and point to predetermined cases that arise during every day practical use and their solution is not deductible easily. Representation of accounting in double-entry accounting and use of syntactic and analytical accounts with an emphasis on cost accounting. The conclusion of the thesis shows the adjustment of the tax base in the calculation of corporation tax.
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