Poskytování cestovních náhrad zaměstnancům v podnikatelské sféře

The aim of this thesis "Travel expenses reimbursement to employees in the private sector" is to define each individual term of the travel expenses reimbursement and offer practical examples in order to demonstrate their calculation and accounting, and thus assess the impact of reimbursements to the tax base and income tax, not only for the employer but also for the employee. The first chapter describes the legal norms of travel expenses and defines key terms of the subject. The second chapter illustrates the conditions of work-related travel. The third chapter analyzes all travel cost reimbursement, both domestic and international. The fourth chapter is devoted to operations which have to be done by the employee upon returning from a business trip. The last two chapters of the theoretical part are devoted to accounting of travel costs and the related tax issues. There are examples used to illustrate an entire agenda of travel reimbursement in the practical part of the thesis.