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The thesis "Tax optimization of employee benefits in a selected company" deals with the issue of employee benefits in the Czech Republic and their tax aspects. The issue of employee benefits is an important part of employee remuneration and serves as an important motivational element. The aim of the thesis is to assess the impact of employee benefits on the employer's income tax. The thesis first focuses on the description and sorting of employee benefits and their legislative regulation in the Czech Republic. The most used benefits are analysed from the point of view of the impact on the income tax of natural and legal persons on the part of the employee and the employer. The described theory is applied to the selected company. Based on the analysis of the current system of benefits provided and the conducted questionnaire survey are suggested changes in the system of benefits with a focus on tax optimization. In conclusion, the impact of these suggestions on company costs and income tax is evaluated. This thesis will be valuable to employers, employees, and tax professionals seeking to reduce tax liabilities and improve the efficiency of employee benefit programs. |
