Loss in public budget from sportsmen's employment in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00224403" target="_blank" >RIV/62156489:43110/14:00224403 - isvavai.cz</a>
Alternative codes found
RIV/26968631:_____/14:#0000084
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201462040623" target="_blank" >http://dx.doi.org/10.11118/actaun201462040623</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201462040623" target="_blank" >10.11118/actaun201462040623</a>

Result language
angličtina
Original language name
Loss in public budget from sportsmen's employment in the Czech Republic
Original language description
The article deals with issues of taxation of sportsmen in the Czech Republic. Categories of sportsmen are defined in the theoretical introduction, divided into amateurs, semi-professionals and professionals. These categories are then linked to specific sections of Act on Income Taxes, which are applicable to the taxation of sports activity. The theoretical part is followed with quantification of income tax, social security and health insurance, using a model example with various levels of taxable incomes. All the calculations apply both to the situation where the sportsman assumes the position of an employee, i.e. he has an employment contract, and where he is a self-employed person. Tax incidence on various groups of people involved as well as effectson the public budget are measured within the defined categories. In the context of the public budget we work with the concept of tax evasion which arises from the utilization of one or the other form of relationship between the sports cl
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
62
Issue of the periodical within the volume
4
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
623-632
UT code for WoS article
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EID of the result in the Scopus database
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