Daňové aspekty poskytování motorového vozidla zaměstnancům

Providing a car to employees for private use is one of today's most desirable employee benefits. Tax systems of different countries limit advantages resulting from this benefit differently. This bachelor thesis analyses differences in tax incidence of providing a car to employees in the Czech Republic and in Australia. The thesis is structured into three chapters. The first chapter describes the benefit of providing a car to employees and its tax regulation in the Czech Republic. The second chapter attends to this benefit and its taxation in Australia. In the third chapter, tax incidence on disposable income of employees, costs of employers and tax yield is analysed and compared using model taxpayers. The first two chapters, among other things, suggest that the legislation of Australia enables provision of this benefit to a wider range of employees. The third chapter indicates that the taxation in the Czech Republic provides potential for higher savings.