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Title in English	Advertising in tax context
Authors	NECKÁŘ Jan
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	Faculty of Law
Citation
Web	Open access sborníku
Keywords	Income Tax; VAT; Advertising; VAT Fraud; Tax Control.
Attached files	cofola2021-3.pdf
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.