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Analýza zdanění sportovce v České republice / The analysis taxation of professional sportsman in the Czech Republic

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:201566
Date January 2014
CreatorsMatějková, Lucie
ContributorsFinardi, Savina, Vančurová, Alena
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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