Právní, účetní, daňové aspekty a analýza financování sborů dobrovolných hasičů

Abstract

The bachelor thesis is about financing volunteer fire brigades. First of all, individual components of fire protection are categorized and characterized. Then the bachelor thesis describes the law, accounting and tax aspects of the Association of Firemen of Bohemia, Moravia and Silesia, which must be followed by voluntary fire brigades. The main objective is to analyze ways of funding volunteer fire brigades through questionnaire research.

The thesis is based on the method of literary research, quantitative methods of questioning through an on-line questionnaire created and evaluated in the application Google Forms and comparative methods.

The main result of the questionnaire research is the conclusion that the funds obtained from public budgets are not sufficient enough for voluntary fire brigades, but they depend on the income from their own activities, such as organizing various cultural and sport events. The bachelor thesis provides updated information and can be an interesting inspiration for volunteer fire brigades looking for new ways of financing.