The aim of this diploma thesis is to analyse the impact of proposed change to taxation of professional football players in Czech republic. According to Czech tax authorities the formal relationship between football player and football club is considered as self-employment, nevertheless by its nature is more likely employment. In the theoretical part of this thesis I will define the difference between self-employment and employment, I will also describe the problem of illegal self-employment in place of employment. There will be described different forms of taxation of football players in Europe and finally a new legislative change will be proposed. In the analytical part there will be quantified the impact of the proposed legislative change.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199751 |
| Date | January 2013 |
| Creators | Dubský, Tomáš |
| Contributors | Klazar, Stanislav, Brabcová, Pavlína |
| 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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