The aim of my thesis is a comprehensive overview of the problem of the income taxation of professional sportsmen. Starting from a domestic perspective, this thesis begins with analysis of the domestic tax system. It explains important underlying terms such as tax, tax law, direct taxes, indirect taxes, as well e.g. tax resident and non-resident. Then the thesis deals with the main issue of the income taxation of professional sportsmen. This part of the thesis includes main topics such as direct taxation of Czech tax residents, direct taxation of non-residents in the Czech Republic as well as the double taxation phenomenon. The issues concerning the double taxation phenomenon such as taxation of the income reached in one country in another country, without any use of double taxation convention as well as with use of double taxation convention are deeply discussed. Consequently, the thesis analyzes two main model tax conventions, i.e. Model Double Taxation Convention between Developed and Developing Countries released by United Nations and Model Tax Convention on Income and on Capital, released by OECD. Regarding all of expressions and input information mentioned in this part, the thesis explains the income taxation of professional sportsmen and sportsmen amateurs in case of obtained prize money as well....

The purpose of my thesis is to analyse tax legislation for sportsmen. The reason for my research is that sport in our era is not only leisure time activity, but also can be very significant source of income for athletes, sport institutions and other subjects, that must pay taxes. I have also very close relationship to sport, and sports enviroment, so it is consequent, that I choose to connect sport, and subject of my study, wich is law of course. The thesis is composed of seven chapters, each of them dealing with different aspects of tax legislation and sports enviroment. Chapter One is introductory and defines basic terminology used in the thesis, such as sportsman, sport, sports associations. It also contains subchapters wich deals with history, legal form of activity of athletes (point of view on professional athletes in individual sports and collective sports), and the comparison of this problematics with other european countries, and European Union. Chapter Two analyzes critical judgment of czech Supreme administration law court about legal form of activity of athletes. It concludes with suggestion, that professional athletes in collective sports could be besides employees also self-employed persons. Chapter Three is subdivided into four parts and provides an outline of taxation of athletes. Part one...

Thesis title: Taxation of income from sports activities The objective of this thesis is to analyze the current state of legal regulation of the taxation of the sportsman income, including the decision- making activity of the courts related to this issue and on the basis of the findings to conclude whether current practice corresponds to the interpretation of legislation. The thesis is structured into three main chapters. The first chapter is devoted to defining concepts that are crucial to this work, the term "sport" and "sportsmen". It deals with the regulation of sport in the international law, European law and Czech law. Then the term sportsmen, including his status in Czech law and European law, are analyzed in a similar way. The second chapter focuses on the taxation of income from sports activities and is divided into two main parts. The first part is devoted to the taxation of income from sports activities of professional sportsmen performing collective sports, the second part is dedicated to sportsmen performing individual sports. The last chapter stands on the findings from the previous parts of the thesis and deals with the taxation of income from sports activities de lege ferenda.

MSc, Physiotherapy, Faculty of Health Sciences, University of the Witwatersrand / Introduction Disabled sport has become very popular over the last decade with a variety of sports now available for persons with disabilities to compete in. Wheelchair basketball is a fast growing sport in South Africa. However, it is also considered a high-risk sport with most reported injuries coming from participating in the game along with tennis, road racing, rugby and soccer (Nunome et al, 2002, Ferrara and Peterson, 2000 and Curtis, 1997). The sport is characterised by high intensity propulsion and manoeuvring as well as reaching overhead for shooting, passing and rebounding (Goosey-Tolfrey et al, 2002 and Curtis et al, 1999). The athletes are thus at risk of developing in particular shoulder injuries. This study aimed to establish the prevalence of shoulder pain in South African; Gauteng based professional male wheelchair basketball players. It aimed to highlight predisposing factors contributing to the prevalence of shoulder pain as well as establish whether there is a difference in shoulder pain between the wheelchair bound athletes vs. the otherwise ambulatory athletes. By quantifying the magnitude of the problem it was hoped that awareness would lead to measures taken to rectify any problems highlighted by the research. Methods Twenty-nine professional South African: Gauteng male wheelchair basketball players took part in a cross sectional descriptive survey based study. The researcher, following signed informed consent, administered a piloted valid and reliable questionnaire to gain information regarding demographics, medical history and lifestyle habits. Results were expressed in the form of tables and graphs with frequencies, percentages and averages used to describe findings. Results Prevalence of shoulder pain was found to be 72.4% with 21 of 29 participants having experienced shoulder pain since using a wheelchair and 11 of the 29 (37.9%) having current shoulder pain. The number of years using a wheelchair significantly influenced the prevalence iv of shoulder pain (p = 0.03). One hundred percent (nine out of nine) of participants who had been using a wheelchair for longer than 10 years had experienced the problem, while of those who had been using a wheelchair for less than 10 years, 57.14% (four out of seven) had experienced shoulder pain. Time spent at work was found to be significantly associated with the presence of shoulder pain. Of the 12 people who worked more than 30 hours per week, 12 (100%) had experienced shoulder pain (p = 0.05). In the comparison of the ambulatory vs non ambulatory athletes, the wheelchair bound participants tended to be more likely to experience shoulder pain with 12 out of 15 having shoulder problems and 7 of the 12 ambulatory participants having experienced shoulder pain. This was however not a significant finding (p = 0.22). Conclusion It was found that the prevalence of shoulder pain in professional wheelchair basketball athletes in Gauteng was 72.4%. This was significantly associated with hours spent at work as well as years spent using a wheelchair. There were no significant findings regarding shoulder pain prevalence in the otherwise ambulatory vs wheelchair bound wheelchair basketball athletes. Shoulder pain is an important problem in the wheelchair basketball athlete. More education is needed regarding prevention of shoulder problems in our athletes with an emphasis on posture and ergonomic handling.

Longtemps, le sport, pratique physique à l'opposé de toute activité intellectuelle, fut regardé avec dédain et si peu de considération par les juristes. C'était commettre une erreur au regard de la place qu'il a pris dans la vie économique et des affaires, à l'échelle internationale. Les années quatre-vingt-dix ont vu éclore des thèses en droit du sport. L'exploitation économique de l'image sportive, notamment celle du footballeur professionnel, a commencé à se sentir à l'étroit dans le cadre du droit commun. L'inadaptation fiscale pose en outre une véritable problématique au regard des enjeux de compétitivité sportive et économique. L'étude comparée des droits français et italien de la capitalisation contractuelle de l'image footballistique permet, à la lumière et sous les auspices du droit européen, de dégager les prémices d'un droit spécial de l'image sportive, un droit plus pragmatique que théorique, dont l'ambition est tant de préserver la sécurité juridique de la situation des sportifs professionnels que de poursuivre l'harmonisation juridique européenne dans une discipline d'actualité, le droit du sport. Dans le respect des grandes libertés fondamentales et des droits de la personnalité, pouvons-nous, devons-nous, capitaliser l'image footballistique ? Autrement dit, le sportif professionnel peut-il disposer d'un droit de propriété sur son image sportive et, partant, jouir d'un droit sui generis de propriété intellectuelle ? C'est là toute l'ambition de cette thèse. Pris ici en exemple, le football pourrait alors devenir le fer de lance d'autres sports-spectacles, comme le rugby. / For a long time, sports – physical performance, as opposed to intellectual activity – were viewed as having little consequence by condescending law practitioners. This was, however a mistake in regards to the role sports had taken in the economic and business world at an international level. In the 1990s, there arose a number of legal theses about sports. The economic exploitation of sports’ image, notably the image of the professional soccer player, became restricted in the context of the common law previously serving only intellectual and industrial property. This fiscal unsuitability also poses a real threat to the athletic competitiveness at stake. A comparative study of Italian and French laws of contractual capitalization of the public image of soccer, in the face of European law, allows us to create a set of laws specialized for the athletic image, a real set of laws more pragmatic than theoretical, for which the goal is to preserve the legal security of professional athletes as well as to expand upon the European legal uniformity of athletic law, a very current issue. With respect to the fundamental freedoms and the rights of self, do we have the right to capitalize on the public image of soccer players ? In other words, can the professional athlete exercise the right to ownership of his own public image ? This is the ambition of this thesis. If such a law could be implemented, soccer could then become a role-model for other spectator-sports, like rugby.

The purpose of the study is to illustrate the choices of sports profiled education amongst pupils in the upper secondary school. Special attention is brought to whether there exist any differences between team- and individual competitors in their view on sport and education. One hypothesis that constitutes the base of the study is that pupils from lower social class, in a higher extent, tend to be team competitors and choose sport activities prior education. The result has been interpreted against Bourdieu's cultural sociology, in which the central concepts are habitus and cultural- and economic capital. The method that has been used is quantitative in the form of a questionnaire study which 277 pupils have answered.                    The result shows that the sportsmen, regardless type of sport, are not influenced by social position regarding choice of education and in their view on education and studies. Something that might influence on the result of social position is that extent of sport habitus seems to have a greater effect than social position. Strong sport habitus seems to affect team sportsmen in a way in which they tend to stake less on school at the same time as individual sportsmen tend to be more motivated to study.        Further most of the respondents bear, regardless category of sport, cultural capital. Team sportsmen do not, in a higher extent, originate from lower social class than individual sportsmen.  However the results shows that team sportsmen choose sport ahead of education in a higher extent than individual sportsmen, regardless social position, which should be perceived as that the choice of education in a high extent is set by the sport. / Idrottsprofilerad utbildning

<p>The purpose of the study is to illustrate the choices of sports profiled education amongst pupils in the upper secondary school. Special attention is brought to whether there exist any differences between team- and individual competitors in their view on sport and education. One hypothesis that constitutes the base of the study is that pupils from lower social class, in a higher extent, tend to be team competitors and choose sport activities prior education. The result has been interpreted against Bourdieu's cultural sociology, in which the central concepts are habitus and cultural- and economic capital. The method that has been used is quantitative in the form of a questionnaire study which 277 pupils have answered.            </p><p>       The result shows that the sportsmen, regardless type of sport, are not influenced by social position regarding choice of education and in their view on education and studies. Something that might influence on the result of social position is that extent of sport habitus seems to have a greater effect than social position. Strong sport habitus seems to affect team sportsmen in a way in which they tend to stake less on school at the same time as individual sportsmen tend to be more motivated to study.</p><p>       Further most of the respondents bear, regardless category of sport, cultural capital. Team sportsmen do not, in a higher extent, originate from lower social class than individual sportsmen.  However the results shows that team sportsmen choose sport ahead of education in a higher extent than individual sportsmen, regardless social position, which should be perceived as that the choice of education in a high extent is set by the sport.</p> / Idrottsprofilerad utbildning

The thesis is focused on Sportsmen´s nutrition quality assessment and energy balance centred on athletics and swimming at sports grammar school GON České Budějovice. The thesis aims to analyse what are the board habits of young sportsmen who study at sports grammar school GON České Budějovice oriented to athletics and swimming. Found out energy food intake and expenditure of energy, quality of nutrition with help of questionary and compare the differences between this sports branch.

Title: Specific roller skis' games and acitivities for young nordic skiers aged between 12 and 14 years Goal: Create and verify a collection of games and activities by experts on the rollers skis'for young nordic skiers aged between 12 and 14 years. Methods: A first method used in this work was available analysis of czech and international documents about games and activities. Then a collection of games and activities was made, which was customised for roller skis trainings. Furthermore, there was a verification of collection of roller skis'games and activities with the help of a board of experts composed of experienced and licensed nordic skiers'trainers and then nordic skiers'experts. An unstructured interview was made with them followed by a discussion about each game and activity. Results: In the first part there is a chapter about an equipment used collection created by us. The main part is made of a customised and verified collection of roller skis'games and activities for young nordic skiers aged between 12 and 14 years. Board of experts made a verification added their ideas and suggestions to specific games and activities in the form tips and suggestion. A new chapter dividing the collection was created as a result of a discussion with the board of experts was created at the end of a final...

The topic of this diploma thesis is contracts between professional sportsmen and sports clubs and its implication on credit rating of sports clubs. Firstly, the legal framework of sport and sport contracts is defined both in Czech and European perspective with evaluation of differences. Within this legal framework the distinctions of a sports club, in relation to other production enterprises, are described. Main difference further studied in the application part is the inability to display professional sportsmen as a major asset of a sports club in the club's balance sheet. Financial implications of this difference are then given. In the application part the hypothesis that the disproportionate amount of club's assets in the production of sport's goods has negative influence on credit rating of sports club is tested. Two models based on financial data of Czech professional football club, AC Sparta Praha fotbal a.s., are created and tested. Finally, the results are compared and assessed.