Analýza zdaňování příjmů ze sportovní činnosti

Abstract

The subject of this thesis is the analysis of incomes of professional sportsmen. At present, professional sport activity is getting more and more common. On the basis of Czech jurist legislation it is allowed for professional sportsmen to exert their activity as a trade undertaking or dependant work. The purpose of this thesis is the comparison of the process of taxation in case the income of professional sportsmen are subject to income tax according to § 6 or § 7 of the law on income tax. International income taxation of professional sportsmen has been touched upon, too. It is desirable that the income of professional athletes be taxed in a uniform way in the future. In this thesis the matter has been studied both in theory, where basic terms are defined and treated problems are identified, and in practice, too.