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dc.contributor.authorAndrlík, Břetislav
dc.contributor.authorKováčová, Kristina
dc.date.accessioned2019-02-22T08:20:12Z
dc.date.available2019-02-22T08:20:12Z
dc.date.issued2018
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2018, č. 1, roč. 8, s. 12-24.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://hdl.handle.net/11025/31016
dc.identifier.urihttps://drive.google.com/drive/folders/1LxJN4JSfOhOxX_FK0xL7D4baGf4iQOAn
dc.format13 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isosksk
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.subjectzaměstnanecké výhodycs
dc.subjectdaňové podmínkycs
dc.subjectzaměstnaneccs
dc.subjectemployercs
dc.titleDaňové aspekty zamestnaneckých benefitov na Slovenskusk
dc.title.alternativeTax conditions of employees benefits in the Slovak republicen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedThe 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.en
dc.subject.translatedemployee benefitsen
dc.subject.translatedtax conditionsen
dc.subject.translatedemployeeen
dc.subject.translatedzaměstnavatelen
dc.identifier.doihttps://doi.org/10.24132/jbt.2018.8.1.12_24
dc.type.statusPeer-revieweden
Appears in Collections:Číslo 1 (2018)
Číslo 1 (2018)

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