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Tax aspects of giving out different types of support
 Brychtová, Lenka ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
This bachelor thesis focuses on different types of support (entertainment expenses, donation (gifts), advertising and sponsorship) and their tax regime from the perspective of income tax. Firstly, each support is specified than the thesis highlights the deductible and non-deductible expenses and the whole issue is studied from the perspective of the donator (support provider) as well as the perspective of the beneficiary. Finally, more complex examples are analysed in order to summarize findings from the previous analysis.
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