Analýza možných variant zdanění příjmů z činnosti výkonných sportovců

Abstract

The bachelor’s thesis Analysis of Possible Options for Taxing Income from the Activities of Competitive Athletes focuses on the characteristics of athletes and sports activities in the Czech Republic and around the world, as well as on an analysis of the possible legal statuses of competitive athletes and their impact on taxation options, including the identification of factors that influence their choice of legal status. A secondary objective of the thesis is also to assess how athletes handle the record-keeping of their income from sports activities.