Daňové dopady čerpaných zaměstnaneckých výhod

The main aim of the diploma thesis is to evaluate the benefits of providing employee benefits instead of wages. For the purposes of evaluation, employee benefits are selected, which are currently among the most popular and which can be expressed in monetary value. In the case of meal vouchers and a cash meal contribution, the implementation of the Income Tax Act is evaluated on the basis of an explanatory memorandum. Meal vouchers remain more beneficial in many respects, especially for employees working longer shifts. The partial goal is to differentiate the benefits according to their tax advantage into individual groups with the assignment of tax coefficients, which can then be used to provide employee benefits within the organization and are understandable to people without tax knowledge. The thesis is divided into four chapters, while the first two chapters provide a theoretical basis for the evaluation of employee benefits in the third part of this thesis and subsequent proposals and recommendations in the fourth part.