Účetní a daňové problémy sportovního klubu

Abstract

The main focus of research work is dealing with tax and accounting issues within sports club, whose legal form is the civic association.The following thesis proposes cost center structure for sports club, which are the most suitable for his business, and the criteria for recognition of the donation and sponsorship contribution. In terms of tax issues, there are solved tax optimization of sports club by using of deductions from the tax base for corporate income and the provisions on non-tax revenues.The work also compares different ways of taxation of instructor’s incomes.