The aim of diploma thesis was to evaluate the impact of taxation of employees´ financial and natural income on both employer and employee, and to propose changes for income tax optimization.The theoretical part is devoted to taxes in general, tax deductible expenses and employer costs and employee benefits. The practical part is devoted to the employees' incomes in Agro-company Košetice, a.s. The individual benefits provided by the company are described here. The facts are processed into tables and compared.At the end of the thesis are described proposals for changes in favor of optimization of the amount of income tax.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:375462 |
| Date | January 2018 |
| Creators | HOLADOVÁ, Veronika |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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