Účetní a daňové dopady vybraných zaměstnaneckých benefitů v soukromém sektoru

This diploma thesis deals with the accounting and tax effects of selected employee benefits on employers and employees in the private sector. The main goal of the thesis is to describe the individual selected benefits that the employer can provide to employees, to describe the historical context of the selected benefits, to describe the tax implications and to illustrate them together with the employer's accounting on an application example. Part of this diploma thesis is also the role of trade unions in negotiating the content of collective agreements, which can be concluded by the employer.