Posouzení zdanění sportovců v České republice

Abstract

The theme of the Bachelor thesis is incomes of professional athletes from the tax point of view. Objective of the thesis is summarize and describe possible variants of Athletes Taxation, their comparison and approximation of this issue to the unqualified reader. The first chapter is an introduction of the whole work and the last is conclusion. The second chapter deals with the concept of sport, athletes and defines the basic tax concepts. The conclusion of this chapter is devoted to the lawsuits. The third chapter summarizes the possibilities of taxing athletes in the Czech Republic, opens the issue of children’s athletes and deals with social and health insurance and VAT. The fourth chapter is a practical part of this work and there is the application of theoretical knowledge.