Daňová optimalizace cestovních náhrad u vybrané firmy

The bachelor thesis Tax optimization of travel expenses of the chosen company describes the legal regulation of travel expenses in accordance to Labour Code and Income Tax Act as amended for the year 2017 and applies these acquaintances within the evaluation of travel expenses in the company QED GROUP plc. The theoretical part of this thesis is aimed at some problematical areas of travel expenses beyond the scope of general regulation such as a view on employee definition in accordance to Labour Code and Income Tax Act, determining the influence of setting place of regular workplace and its influence to transport expenses or explaining the difference between food allowance and meal tickets. The practical part of the thesis focuses to verify if the correct approach regarding travel expenses is applied by the company, evaluates this approach from the perspective of taxation aspects and eventually suggests preferable tax solution. The subordinate aim of this thesis is to revise the internal directive of travel expenses of the company depending on acquaintances from both parts of the thesis.