Zaměstnanecké akcie jako forma odměňování a jejich účetní aspekty v evropském kontextu

This bachelor’s thesis focuses on employee shares as a specific form of non‑cash remuneration and investigates their legal, accounting, and tax dimensions within the Czech Republic and the wider European context. Its objective is to assess whether the current Czech regulatory framework permits the introduction of employee share‑ownership plans (ESOPs) under conditions comparable to those prevailing in selected European jurisdictions, and to identify the key barriers to—and incentives for—their further development. The study employs (i) a descriptive analysis of Czech legislation, (ii) a comparative assessment of Spanish, Irish, and Polish rules, and (iii) a synthesis of insights from the academic literature, supplemented by illustrative journal entries prepared under Czech accounting standards and International Financial Reporting Standard 2 (Share‑based Payment). The findings indicate that, although the domestic accounting and tax environment is gradually converging toward international norms, its full competitiveness is hindered by obligatory social‑security levies and the absence of an explicit methodology for recognising share‑based transactions. By contrast, successful European models build on tax deferral until the moment of share disposal, streamlined corporate structures, and transparent accounting rules that ensure faithful cost representation and enhance employee motivation.