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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Donations in the business reality from a tax perspective
 Smetana, Václav ; Marková, Hana (advisor) ; Zajíčková, Miroslava (referee)
This bachelor thesis focuses on the tax-related differences between donation/gift, sponsoring and advertising. At the beginning the basic terms are defined. The analysis of the appropriate legal statutes and judicial decisions then follows together with their respective impacts on the final tax duty. At the end a comparison between the Czech Republic and Germany is made. Possible changes of the current system are provided as well.
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