Daňové dopady zaměstnaneckých benefitů u vybraného zaměstnavatele

The diploma thesis „Tax impacts of employee benefits at a selected employer“ deals with the impacts of income tax of employee benefits at a selected company. The subject of my research are established benefits at the selected employer, a finding the requirements of employees using an anonymous questionnaire and subsequent recommendation of setting up a benefit system for the selected employer. The aim of the thesis is to analyse the provided employee benefits and their implications of income tax for the selected employer. Based on the questionnaire among employees, it is proposed to optimize the benefit system regarding the income tax. This optimization is created from the perspective of both employer and employee. The first part is generally devoted to employee benefits and their legal, tax and accounting aspects. The second part focused in detail on the tax implications of the employee benefits. The third part contains the analysis of benefits of the selected employer and its evaluated results. The fourth part concludes with an analysis of the proposal to optimize the benefit system with respect to the tax impacts.