Analýza a zhodnocení jednotlivých variant zdaňování příjmů sportovců

Abstract

The aim of this work is to analyze, evaluate, and propose optimal taxation options for athletes in the Czech Republic. This bachelor's thesis addresses tax issues and contributions to health and social insurance for the tax periods of 2023 and 2024, with their mutual comparison, for athletes in the position of employees, athletes utilizing various business options, and amateur athletes, based on case studies with the application of selected changes from the government's consolidation package effective from 1st of January 2024. The thesis defines sport and selected sports terms. Business options are represented here in the form of an entrepreneur entering the flat-rate scheme, utilizing tax evidence, applying expenses by percentage, acting as an accounting entity, and utilizing the regime of independent profession. The thesis displays non-taxable parts of the tax base, tax rebates, and tax benefits for the tax periods of 2023 and 2024, with highlighted changes in 2024 that athletes can use to optimize their tax base and tax obligations. There is illustrated the impact of a 0.6 % increase in employee social insurance in 2024. Wage comparisons are conducted for minimum, average, and above-average wages between 2023 and 2024. For above-average wages is performed the annual settlement of advances and tax credits. Furthermore, the thesis illustrates the difference between self-employment and independent profession regarding the application of expenses by percentage. Tax obligations and social insurance contributions in 2024 are significantly higher due to the elimination of tax reliefs and an increase in the assessment base for calculating social insurance. Based on the analysis of case studies, the most advantageous option in 2024 is for a self-employed entrepreneur who applies expenses by percentage, while the least advantageous option is for an entrepreneur who claims the actual expenses.