COMPARISON OF EMPLOYEE BENEFITS IN SELECTED EU COUNTRIES
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F21%3A89632" target="_blank" >RIV/60460709:41110/21:89632 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
čeština
Original language name
COMPARISON OF EMPLOYEE BENEFITS IN SELECTED EU COUNTRIES
Original language description
The lack of necessary employees for the required jobs leads the employers to provide various employee benefits. In addition to the gross salary, benefits becam important criteria in the decision-making when choosing employment. The paper compares the system related to wages with a focus on selected benefits in the Czech Republic, the Slovak Republic, Austria and Germany, from an accounting and tax point of view based on a legislation and illustrative model examples. The aim is to analyse, discuss and evaluate the impact of benefits on the income tax base of employees and employers. The results can be used in practice when seeking employment on the European labour market.
Czech name
COMPARISON OF EMPLOYEE BENEFITS IN SELECTED EU COUNTRIES
Czech description
The lack of necessary employees for the required jobs leads the employers to provide various employee benefits. In addition to the gross salary, benefits becam important criteria in the decision-making when choosing employment. The paper compares the system related to wages with a focus on selected benefits in the Czech Republic, the Slovak Republic, Austria and Germany, from an accounting and tax point of view based on a legislation and illustrative model examples. The aim is to analyse, discuss and evaluate the impact of benefits on the income tax base of employees and employers. The results can be used in practice when seeking employment on the European labour market.
Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Opportunities and Threats to Current Business Management in a Cross-border Comparison 2021
ISBN
978-3-86367-067-2
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
115-128
Publisher name
Verlag der GUC m.b.H. Fachbuchreihe
Place of publication
Německo Chemnitz
Event location
Železná Ruda
Event date
Nov 4, 2021
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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