Zdanění profesionálních sportovců
| Autor: | Vybíral, Roman |
|---|---|
| Jazyk: | čeština |
| Rok vydání: | 2011 |
| Druh dokumentu: | masterThesis |
| Popis: | The primary objective of this thesis is to make a theoretical analysis of the legal status of resident professional sportsmen in the Czech Republic in terms of natural persons income tax and then to compare the findings with the existing situation which evolved in our country. The thesis is composed of introduction, seven chapters and conclusion. Chapter one is mainly introductory and it concerns with relation of sport and law. The second and third chapters deal with terms "sport" and "sportsman" and they explain them to the readers. Chapter four is aimed to the status of professional sportsmen in Czech legal system from a historical perspective and nowadays. Next chapter concerns with taxation of nonprofessional sportsmen. The chapter six is most important and it deals with professional sportsmen and natural persons income tax. It is subdivided into five parts. The most important are parts dealing with the status of professional sportsman as an employee and self-employed person. The last chapter concerns with the professional sportsman as a subject of some other taxes in the Czech legal system. In my thesis I conclude that professional sportsmen of team sports have many common features and that they should be considered employees in accordance with Income Tax Act and so they should be taxed... |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|