The impact of employee benefits on the overall tax burden in the years 2007 - 2009

The Bachelor thesis analyzes the impact of the legislative changes in employee benefits. The sphere of employee benefits was significantly affected by the income taxes reform carried out in 2008. The thesis is divided into three chapters. The first chapter describes the different definition of the salary income during the years 2007 - 2009. In the second part of the thesis is described the most commonly provided employee benefits in the Czech Republic, their characteristics and impact on the tax base for calculation the corporate income tax, individual income tax and the payment of social security and health insurance. The third chapter analyzes the total labour costs, net income and value of employee benefits of the analyzed company and comparison of these values in individual years