In the text of the thesis there is described, how incomes of artists are taxed. There is also dealt with legislative rules in force in the Czech Republic and double taxation treaties. In connection with legislative rules there are described some legal cases with artists which were solved by the European Court of Justice. According to the theory of taxation there is sketched the problematic of tax evasion, how it is sorted, what is causing it and how to avoid it. In the practical part of this thesis there are analysed incomes of individual artists who provided information about their incomes for the purpose of this thesis. Moreover, there is represented the particularity of the artists’ field. At the end of this thesis, the tax evasion in this field is quantified, conclusions from it drawn and solution suggested.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429301 |
| Date | January 2019 |
| Creators | Pavlíčková, Tereza |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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