Zdanění zaměstnaneckých benefitů v České republice a na Slovensku

The aim of this diploma thesis is to compare the taxation of selected employee benefits on the part of the employee and the convenience of providing them from the employer´s point of view. Everything according to the income taxes laws in the Czech Republic and Slovakia, in force at the beginning of 2023. The work is divided into two main parts. The first part summarizes the most important legal provisions governing employee benefits in the given countries. The following is a description of the taxation of selected benefits, both from the point of view of tax on income from dependent activity, and from the point of view of tax deductibility of costs on the part of the employer. In the second part of the thesis, the influence of employee benefits on the income of selected employees and also on the employer's tax base is demonstrated on a model example. At the same time, the convenience of selected benefits compared to the provision of the same amount in the form of wages is compared, as well as their convenience compared to other selected benefits, as well as the differences in taxation in the Czech Republic and Slovakia.