This diploma thesis aims to compare taxation of employee benefits in particular EU countries and identify their impact on employees and also employers. The main goal is to summarize the procedures that need to be done when dealing with benefits as well as state several suggestions for prospective reader. The thesis is divided into four chapters. First chapter defines employee benefits. Second chapter analyses benefits from employee's and employer's point of view. Third chapter gives detailed overview of benefits' taxation in selected countries of European Union. These countries are the Czech Republic, Slovakia and Austria. Finally last chapter contains several practical examples which show how to proceed when determining the amount of tax, while simultaneously comparing the differences in taxation between countries.

Submitted by Tatiana Lima (tatianasl@ufba.br) on 2015-03-19T19:06:18Z No. of bitstreams: 1 Dissertação Final com Ata.pdf: 2435299 bytes, checksum: ce7ed495ce611f31471c966533190d9d (MD5) / Approved for entry into archive by Tatiana Lima (tatianasl@ufba.br) on 2015-03-20T19:22:16Z (GMT) No. of bitstreams: 1 Dissertação Final com Ata.pdf: 2435299 bytes, checksum: ce7ed495ce611f31471c966533190d9d (MD5) / Made available in DSpace on 2015-03-20T19:22:16Z (GMT). No. of bitstreams: 1 Dissertação Final com Ata.pdf: 2435299 bytes, checksum: ce7ed495ce611f31471c966533190d9d (MD5) / Esta dissertação investiga as práticas organizacionais do Movimento Cultural Arte Manha, uma associação institucionalizada em 1992 em Caravelas - BA. A instituição é responsável pela execução do Projeto PerErê Resgate e fortalecimento da identidade cultural Afro-Indígena, através do Programa Mais Cultura, viabilizado pelo Ministério da Cultura e Secretaria de Cultura do Estado da Bahia, nos moldes de Ponto de Cultura. Devido às dificuldades organizacionais e institucionais que emergiram após a execução do Ponto de Cultura, objetivou-se descrever as práticas organizacionais do “Movimento Cultural Arte Manha” após esse projeto, analisando as dificuldades e as potencialidades na promoção do seu desenvolvimento institucional, através da descrição da trajetória e práticas organizacionais da instituição, perfil dos participantes; grau de pertencimento dos participantes ao espaço social; relevância da missão institucional e valores; estratégias de mobilização de recursos e contribuição no funcionamento/continuidade da instituição.Além dos objetivos mencionados, esta dissertação apresenta as intervenções realizadas com os participantes da organização com objetivo de discutir e fomentar os valores, a missão, a valorização dos indivíduos e das relações pessoais como parte do processo de desenvolvimento institucional. Revelaram-se fragilidades e potencialidades institucionais, a relevância da política pública - Ponto de Cultura para o desenvolvimento a partir do lugar e o papel da instituição como gestora social. This dissertation investigate the organizational practices of the Movimento Cultural Arte Manha, an association institutionalized in 1992 in Caravelas - BA. The institution is responsible for implementing the Project PerErê Rescue and strengthening of africanindigenous cultural identity, through More Culture Program, made possible by Culture Ministry and Culture Department of the State of Bahia, in the mold of Culture Point. Due to organizational and institutional difficulties that emerged after the implementation of Culture Point to describe the organizational practices of the “Movimento Cultural Arte Manha”, after this project, analysing the difficulties and the potentialities in promoting their institutional development, by describing through the trajectory and organizational practices of the institution,the profile of participants; degree of belonging to the social space the participants, relevance institutional mission and values; strategies of mobilizing resources and assistance in the operation/continuity of the institution. Besides the mentioned objectives, this dissertation presents the activities performed with the participants of the organization in order to discuss and promote the values, mission, valuing individuals and personal relationships as part of the process institutional development.Institutional potentialities an fragilities were revealed, the public policy relevance - Culture Point to the development from the place and the institution´s role as a social manager.