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Šport je spremljevalec razvoja človeške družbe in posledično tudi njen odraz. V današnji družbi ima šport velik vpliv, saj je postal industrija z velikim ekonomskim vplivom na gospodarstvo. In čeprav imajo športniki v družbi posebno vlogo, davčna zakonodaja Republike Slovenije športnikov ne opredeljuje kot posebno kategorijo. Zgolj v posameznih določbah se nanje neposredno sklicuje, vendar pojma ne definira. Zakon o dohodnini deli davčne zavezance po domicilu, torej na rezidente in nerezidente. Dohodki rezidentov so obdavčeni po svetovnem dohodku, medtem ko so dohodki nerezidentov obdavčeni po viru dohodka. Rezidentom Slovenije se enkrat letno odmeri davek od dohodka, t. i. dohodnina. Posebno pozornost je potrebno nameniti razločevanju med športnikom, ki je precej ohlapen pojem, ter poklicnim in vrhunskim športnikom, ki sta posebni kategoriji. Športnik je lahko vsaka oseba, ki izpolnjuje zakonske kriterije, kar pa ne pomeni, da bo za svojo aktivno ukvarjanje s športom tudi obdavčena. Poklicni športni deluje na trgu kot samostojni podjetnik. V kolikor vrhunski športnik izpolnjuje zakonsko predpisane pogoje, je upravičen do plačila prispevkov za socialno varnost. Športnik lahko v okviru svojega udejstvovanja v športu prejema dohodke iz različnih virov. Bodisi gre za dohodek iz zaposlitve, dohodek iz dejavnosti, bonitete, dohodek iz drugega pogodbenega razmerja, dohodek iz osebnostnih pravic, drugih dohodkov, sponzorske pogodbe itd.. Bistveno je predvsem razločevanje, kdo je upravičen do dohodka, iz katerega vira ga je pridobil ter kakšna je stopnja obdavčitve. Sodobna praksa opravljanja storitev s področja športa se odmika od tradicionalnega pojmovanja, saj nekateri športniki ustanavljajo družbe, ki delujejo kot ponudniki storitev, katere opravlja športnik. Davčni zavezanec je v tem primeru pravna oseba. Razlog je v višini obdavčitve dohodka pravne osebe in fizične osebe. Globalno gospodarstvo ter izvajanje storitev znotraj Evropske unije ter tretjih držav, lahko pripelje do položaja, da dve državi obdavčita isti dohodek. V tem primeru pride do dvojnega obdavčenja, ki ga skušajo države odpraviti z različnimi bilateralnimi ali multilateralnimi pogodbami. Sport has become a worldwide industry with its economic power and social status. Industry of sport has grown to a phase, where it has become an important economic segment in every country and a part of life. Although athletes have special social status, the tax system in Republic of Slovenia does not offer them such a place in its tax system. Taxpayers in Slovenia are through Income tax divided only by a criteria of domicile. Resident of Slovenia must pay Income tax on income from all over the world and non-resident on income which is made in Slovenia. An athlete is a very wide term which is used in common language to determin a professional athlete. The law regards an athlete as a much wider group of people, who do sports. In Slovenia professional athlete is an entrepreneur and his income is taxed as Corporate tax and not as Income tax, because he acts on a market as a entrepreneur. Selected services of athletes can be provided with a huge range of civil contract, which are all taxed under the articles of Income tax or Corporate tax, dependes on a status of an athlete. An athlete can sell personal rights on image, voice etc., receive gifts, sign endorsement deals and get paid for his services. This are »typical« ways of income, but an individual can receive income from other sources, non-sports related, such as real-estate etc., and yet every single source of income is taxed accordingly with its source and can represents an income. In modern day there is a trend where athletes founded a company, which is the main party in providing services. The reason is in tax base, seeing as companies are taxed in a lower rate than an individual. A company is regulary founded in tax haven. In a modern world where countries are joining in a variaty of organisations and people and services can cross international borders forming a single market, there is a big chance of potential double taxation. In order to avoid such complicated circumstances countries sign bi- or multilateral agreements with other countries to prevent it. |
