LUNCHEON VOUCHERS IN THE CZECH REPUBLIC
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F19%3AN0000025" target="_blank" >RIV/25619161:_____/19:N0000025 - isvavai.cz</a>
Alternative codes found
RIV/60460709:41320/19:79681
Result on the web
<a href="https://www.vsh.cz/file.php?id=723" target="_blank" >https://www.vsh.cz/file.php?id=723</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
LUNCHEON VOUCHERS IN THE CZECH REPUBLIC
Original language description
The paper deals with the use of luncheon vouchers in the Czech Republic. The luncheon voucher can be defined as a voucher that has the character as security, it is the most popular and widespread fringe benefit. Currently two types of luncheon vouchers are used – printed and electronic ones. In the article is mentioned the history of luncheon vouchers, legislation, advantages, and disadvantages resulting from the provision and acceptance of luncheon vouchers and follows an example of tax savings for employers. In conclusion, the proposal of the Ministry of Finance for the introduction of the so-called luncheon voucher flat-rate expenses is mentioned
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
čeština
ISBN
978-80-87411-87-2
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
119-126
Publisher name
Vysoká škola hotelové v Praze 8, spol. s r. o.
Place of publication
Praha
Event location
Praha
Event date
Oct 16, 2019
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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