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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/26968631:_____/14:#0000084

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

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

Popis výsledku anglicky

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

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

62

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

623-632

Kód UT WoS článku

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EID výsledku v databázi Scopus

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