Název:	Daňové aspekty zamestnaneckých benefitov na Slovensku
Další názvy:	Tax conditions of employees benefits in the Slovak republic
Autoři:	Andrlík, Břetislav Kováčová, Kristina
Citace zdrojového dokumentu:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2018, č. 1, roč. 8, s. 12-24.
Datum vydání:	2018
Nakladatel:	Západočeská univerzita v Plzni
Typ dokumentu:	článek article
URI:	http://hdl.handle.net/11025/31016 https://drive.google.com/drive/folders/1LxJN4JSfOhOxX_FK0xL7D4baGf4iQOAn
ISSN:	1805-0603
Klíčová slova:	zaměstnanecké výhody;daňové podmínky;zaměstnanec;employer
Klíčová slova v dalším jazyce:	employee benefits;tax conditions;employee;zaměstnavatel
Abstrakt v dalším jazyce:	The article deals with the issue of employee benefits under the conditions of the Slovak Republic. The importance of employee benefits has increased very recently. Current economic developments increase the pressure on employers to provide benefits for their employees to get them for their business, or what is more important to be able to keep them. The article contains a summary of the research conducted by Grafton recruitment in this area, which looked at what benefits employees deserve and how much they actually have. In the framework of this survey, it was assessed that employees are most concerned about an extra holiday to be paid. In addition, the financial remuneration consists of end-of-year bonuses and as a rule require a service vehicle for private purposes as well. The most difficult part of the contribution is the assessment of the tax impact of introducing a specific benefit on both the employer and the employee. This part of the article is based in particular on the Income Tax Act and the tax impact on both employees and employers is assessed separately. In conclusion, a comprehensive table summarizing the results of the authors' research is presented to provide anoverview of tax obligations for specific benefits provided to employees on both sides.
Práva:	© Západočeská univerzita v Plzni
Vyskytuje se v kolekcích:	Číslo 1 (2018) Číslo 1 (2018)

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