Problematika sportovního klubu ve formě občanského sdružení a obchodní společnosti
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Kovalová, Veronika
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
In this Bachelor thesis I examine the issue of a sports club in the form of civic association and business company. The aim is to compare the legal, tax and accounting field sports club and advantages and disadvantages that accrue to the different legal forms. Next I will address the issue of athletes. More accurately, the relationship between athletes and sports club in terms of income tax. Eventually, I will do tables, which are obvious differences between the various legal forms and between athlete - amateur and athlete - a professional.
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Import 29/09/2010
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individual tax rate, corporate income tax, civic association, business company, legal position, athlete - amateur, athlete - a professional, accounting, tax base, social insurance, healt insurance