The thesis deals with the accounting and tax legislation with focus on professional sport not only from the perspective of sport clubs but also of individual sportsmen. The aim of the thesis is to identify accounting and tax specificities of professional sport, including the definition of differences in keeping accounts of non-profit organisations and business entities, and to analyse the current state of the income taxation of professional sportsmen in selected countries of the EU and in the Czech Republic. Significant differences were found not only in the keeping accounts of non-profit organisations and business entities but also in the area of the income taxation of professional sportsmen. In the Czech Republic professional sportsmen are considered to be an independent profession while in the other selected countries of the European Union they are classic employees. The thesis is based on legislation valid on 1st January 2016.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:360566 |
| Date | January 2017 |
| Creators | Jedličková, Monika |
| Contributors | Molín, Jan, Králíček, Vladimír |
| 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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