Účetní a daňové dopady zaměstnaneckých benefitů ve vybrané společnosti

The aim of the bachelor thesis, "Accounting and tax impacts of employee benefits in a selected company" is to define employee benefits in terms of tax and accounting impacts on employer and employee. In the theoretical part in the first chapter are presented the selected benefits, their classification, importance, history, and legislation. The second chapter deals with the tax impact of the employee and the employer on the chosen benefits. Furthermore, the chapter deals with the issue of benefit accounting. The practical part focuses on the benefits provided in the selected company Kühne + Nagel s.r.o., their tax and accounting projections at the employer and employee and the overall evaluation of this benefit system.