Veřejné sbírky - účetní zobrazení a daňové souvislosti u právnické osoby konající sbírku

This bachelor's thesis deals with the topic of public collections, both from the point of view of the accounting presentation and from the point of view of the tax context of the legal entity that organizes the public collection. The theoretical part is divided into three chapters. The first chapter deals with the legal regulation of public collections, followed by the description of the course of the collection, methods of withdrawing funds and a smaller subchapter deals with sanctions, which can reach up to half a million Czech crowns. The second chapter explains the correct accounting of public collections, both from the perspective of municipalities and regions and from the perspective of non-governmental, non-profit organizations. Fictional accounting cases were used as an example. This chapter also explains differences between the municipalities and non-governmental, non-profit organizations in accountings for a collection. The last chapter clarifies the tax implications of holding a public collection. The practical part is divided into two parts. The first part describes three real public collections that took place. The procedure of a statutory city and of an association are described there. The second part contains a table that lists the public collections launched by either a non-governmental, non-profit organizations or municipalities to help Ukraine. The main result of the bachelor´s thesis is the correct procedure for holding a public collection and accounting.