The thesis is dedicated to the analysis of income taxation of professional sportsmen in the Czech Republic. The theoretical part describes the legal position of a professional sportsman according to lax regulations. The major part of the analysis is focused on personal income tax. The thesis also mentions other taxes which may affect sport activities. The thesis is based on the law valid in the Czech Republic, including the cases law of the Supreme Administrative Court related to the issue of taxation of sportsmen. The practical part compares particular modes of taxation in which the incomes of a professional sportsman may be taxed.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:201566 |
| Date | January 2014 |
| Creators | Matějková, Lucie |
| Contributors | Finardi, Savina, Vančurová, Alena |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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