Právní, účetní a daňové aspekty darů a reklam

Abstract

The work is focused on law, accounting and tax issues donations and advertisements from a business perspective - individuals and corporations - as well as nongovernmental non-profit organizations. Its aim is to outline ways to optimize the tax base in relation to this issue. It also provides a comprehensive look at the advertisements and donations, which can be a tool for decision support of all stakeholders. This theme is elaborated in terms of law, accounting and tax. The theoretical background followed by practical examples that complement the issue logically. Comparing options for business and non-profit entities emerged from the work distinct preference of both parties. Advertisement positively affects the tax base for business, but rather donations this function for non-profit entities. It is therefore necessary in practice to apply a different approach to evaluate decisions on a case by case basis, because of the possibility of both parties are always different.