Vývoj zdanění umělců v České republice od roku 2007

Abstract

This diploma thesis is focused on development of taxation of artists within the territory of the Czech Republic between the years 2007 and 2011. In the first chapter, the elementary concepts from the area of copyright law and international taxation are defined. In the second part of my thesis, the development of legislation regulating taxation of artists within the examined period, including revenues from abroad and revenues from foreign artists in the Czech Republic, is described. In the last part, the impact of ascertained modifications on taxpayers, viewed through illustrative cases, is analysed and thereafter, the tax burden within the single years is comprehensively compared.