Publication details
Reklama v daňových souvislostech
| Title in English | Advertising in tax context |
|---|---|
| Authors | |
| Year of publication | 2021 |
| Type | Article in Proceedings |
| Conference | Cofola 2021 Sborník příspěvků mladých právníků, doktorandů a právních vědců část 3 |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Income Tax; VAT; Advertising; VAT Fraud; Tax Control. |
| Attached files | |
| Description | The paper deals with the tax context of advertising, especially potential risk areas that may occur in practice and which may have a major impact on tax entities and their tax obligations. The paper points out the evidentiary difficulties that may arise in the case of realized advertisements, both in relation to income tax and value added tax. At the end of the paper, there are possibilities how to prevent defined and in practice occurring problems. |