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Diplomska naloga obravnava predstavitev tipičnih dohodkov športnikov in sistem njihove obdavčitve. Na začetku naloge opredelim osnovni pojem športnika in davka, ki sta pomembna za nadaljnji potek naloge. V obsežnejšem osrednjem delu naloge opisujem temeljna načela ZDoh-2, ki so pomembna za obdavčitev športnika, predvsem razlikovanje med rezidentom in nerezidentom glede obdavčitve po viru dohodka. Nadalje sledi delitev na dohodke športnika iz zaposlitve in dohodke iz dejavnosti. Opisal sem tudi tipične odhodke športnika. Na tem mestu bi izpostavil prispevke v premostitveni sklad, saj gre za nov zakon in je tema zelo aktualna. Naslednja točka je najobsežnejša, gre za vrste dohodkov športnikov. Ukvarjam se z dohodki, ki jih športnik prejema od kluba, tukaj gre za precej zakonsko neurejeno področje, saj načeloma vsak športnik v kolektivnih športih izpolnjuje vse elemente delovnega razmerja, svoje delo pa opravlja na podlagi civilnopravnih pogodb in ne na podlagi pogodbe o delovnem razmerju. Našteti so še nekateri najpogostejši dohodki, kot so premije, bonitete itd. Sledijo dohodki iz tekmovanj in nagrade in opis obdavčitve le teh. Kasneje sledijo še dohodki v obliki štipendij, donacij in sponzorstev. Ravno v povezavi s sponzorstvi je obdelana naslednja točka, ki prikazuje prenos dohodka športnika na pravno osebo in problematiko na to temo. V zadnji točki vsebinskega dela obravnavam problem dvojnega obdavčenja in mednarodne konvencije, ki to urejajo. Sledi zaključek in navajanje bibliografije. The thesis describes typical incomes of athletes and the system of their taxation. At the beginning of the thesis I am dealing with the basic concept of the athlete and tax, which are important for the further course of this paper. The central part of the paper describes the basic principles of the law ZDoh-2, which are important for the taxation of the athlete, especially the distinction between residents and non-residents in respect of taxation based on their source of income. Furthermore, the thesis deals with the division of income, procured by the athlete, from employment and from activities. I describe the typical expenses of the athlete and discuss the bridging fund, due to it being a new law and the topic of which is very interesting for the athletes. This is followed by the the most comprehensive section of my thesis, as it describes different types of income of the athlete. Firstly, I deal with the income that an athlete receives from the club. This is a fairly unregulated area because in principle every athlete in team sports meets all the elements of the employment relationship and their work is carried out on the basis of civil law contracts and not under a contract of employment. Furthermore, the thesis also deals with some of the most common incomes, such as bonuses, etc. This is followed by a description of incomes that are derived from competitions and awards after which I move on to a description of scholarships, donations and sponsorship available to the athlete. Moreover, the next point of discussion in my thesis is made in relation to the sponsorship, which highlights the transfer of income from the athlete to a company owned by the said athlete. Lastly, in the final part of my thesis I discuss the problem of double taxation and international conventions regulating it. The final paragraph of the main body is then followed by a conclusion and a list of used bibliography. |
