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Abstract

The bachelor thesis on „Advertising and Donations from the Point of View of Accounting and Taxes“ is targeted on the basic characteristics of various types of advertising. The thesis further defines sponsorship, representation and donation. The thesis deals with the problems of accounting for advertising, sponsorship, representation and donations before and after amendment Accounting Act, regulations and standards in 2016 both in terms of business entities and non-profit organisations. The thesis is targeted on comparison of differences in that field, which occur between the two entities. It further defines the issue of tax deductibility or deductible expenses advertising, sponsorship, representations and donation. It defines the opposite problem, thus taxation advertising revenue and donations, which significantly changed as the laws regulating donations were altered and amended in 2014.