The diploma thesis deals with the impact of a possible introduction of the employee cost lump sum and of cancelling the tax exemption of some tax fringe benefits on the tax liability of the employee. In the first part the fringe benefits taxation system is described, in the second part the fringe benefits taxation system in some OECD countries is described; the third final part shows calculations of the rate of the employee cost lump sum and the analyses of the impact of the modified tax legislation on the tax liability of the model tax payers.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:15476 |
| Date | January 2009 |
| Creators | Packová, Eva |
| Contributors | Slintáková, Barbora, Vančurová, Alena |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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