Zdanění zaměstnaneckých benefitů ve vybraných zemích OECD

The employee benefits are currently considered by more and more employers as a komponent part of a personal policy of the company and are used as an instrument of tax planning and tax optimization. Also employees are used to be remunerated also with the help of noncash benefits. On the other hand the state makes efforts to minimize the tax and contributions benefits of the tax payer. The target of this graduate thesis is to describe and compare the tax implications of the employee benefits in the chosen OECD countries. The content analysis of czech and foreign literary sources was necessary to collect the secondary data. The recommendations for the Czech Republic result from the analytic part of the graduate thesis. The tax implications of the employee benefits in the chosen OECD countries (Canada, Australia, New Zealand) are much different in comparison with the tax implications of the employee benefits in the Czech Republic. Nevertheless some tax implications are identical for all countries in conception of solution of mobile and option plans. The greatest differences are in the tax implications of superannuation scheme and life insurance. Tax implications of other types of benefits (meals, education, company car for personal use, recreation and sport and accommodation) are different always only in one or two countries. Countries with the greatest differences in tax implications of the employee benefits are Australia and New Zealand.