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Legal and tax aspects of financing ČEZ Basketball Nymburk, a.s.
Calta, David ; Ruda, Tomáš (advisor) ; Lukavský, Martin (referee)
Title: Legal and tax aspects of financing ČEZ Basketball Nymburk, JSC Objectives: The main objective of this thesis is to delineate the form of financing sports bussiness company in Czech republic, its legal definition and tax liability. A partial objective is to evaluate the economic situation of the Basketball Nymburk, JSC in terms of revenues and costs, which will lead to determine the economic result. This information will serve to estimate potential tax obligations. Another partial objective is to depict the impact of legislative and tax aspects on the economic situation. Methods: A classification analysis and a method of induction were used in this thesis. Analysis was used to obtain the necessary information from the law. The induction method was used to define the financing of Basketball Nymburk with respect to legal and tax obligations and also depict their impact on the economic situation of the sports organization. Results: Analysis has shown that company hasn't prospered in recent years. In 2013 the economic loss was 2 154 thousand Czech crowns and in 2014 there was another economic loss of 6 700 thousand Czech crowns. It was found out, that the company, in past three years, paid taxes only in 2013, despite its negative economic result. The reason is tax deductible expenses. It was also...
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The impact of the Lottery and Similar Games Act amendment on Sedlčany city and its sports organizations
Chaloupka, Martin ; Ruda, Tomáš (advisor) ; Lukavský, Martin (referee)
Title: The impact of the Lottery and Similar Games Act amendment on Sedlčany city and its sports organizations. Objectives: The main objective of this bachelor thesis is to find out which changes in the financing of sport in the city Sedlčany were caused by the amendment of the lottery act from 2012. Further objective is to describe the impact of the amendment on the economy of the city Sedlčany. Methods: The following methods were used when writing this thesis: case study, the analysis of the relevant documents and texts, interview with the member of the city council. Results: The analysis of the situation of the city Sedlčany after the change of the Lottery Act showed that the budget of the city has bigger income from lotteries because of the amendment of the Lottery Act. Based on this amendment the city could put into practice the city notice, which bans some of the betting games, lotteries and similar games. During the analysis of the financing of sport in the city Sedlčany it was found that sport in the city does not rely on the income of the city budget from the lotteries. The amount of money, which is supposed to be used for sports financing is based on the decisions made by the city council without consideration of the amount coming from the lotteries. Keywords: Levy on lotteries, lottery...
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Priorities of EU sport policy and funding for sports
Lukavský, Martin ; Štědroň, Bohumír (advisor) ; Ruda, Tomáš (referee)
Title: Priorities of EU sport policy and funding for sports Objectives: The main objective is to describe the existing methods and the resulting possibilities for the sport funding EU-level scheme. This will result in presenting a comprehensive and clear picture of all EU funding mechanisms that could be beneficial for sports. The thesis also aims to describe the issue in the context of the EU sport policy priorities development and give an overview of the Council and Commission sport-related policy activities. Methods: In this thesis, a method of analysis of legislative and non- legislative texts was used. Other documents examined were further relevant studies, publications and strategic texts. A method of synthesis was also used when the partial information gathered during the relevant meetings of Council formations, conferences and seminars was formed into a comprehensive text. Results: The result is a text that captures the development of EU sport policy priorities and offers specific recommendations for area of sports that derive from the acquired information and from analysis of EU funding schemes. Keywords: sports, funding, EU, Preparatory actions in the field of sport, sport policy, Lisbon Treaty, Erasmus+, Council, European Union, European Parliament
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Possible Ways of Public Funding of Prague Sports Clubs
Michaličová, Eliška ; Šíma, Jan (advisor) ; Lukavský, Martin (referee)
Title: Possible Ways of Public Funding of Prague Sports Clubs Objective: The key objective of this dissertation is to provide complex overview of public funding options of Prague sport clubs. On the basis of the general findings, this text aims to provide methodical instructions for correct public grant applications submission as a practical output. Methods: To map the experience of sport clubs with public grants, the online questionnaire was used in this dissertation as a primary research method. Secondly, the qualitative analysis of materials and documents was performed. Upon the results, number of semi-structured in-depth interviews was conducted with selected sport clubs' representatives. Information gathered during aforementioned research activities were then used for PEST analysis and analysis of opportunities and threats. Results: The main result of this dissertation is the practical methodical document informing sport clubs about crucial steps required in applying for the public financial resources in Prague. Keywords: Grant, PEST analysis
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Legal and tax aspects of financing ČEZ Basketball Nymburk, a.s.
Calta, David ; Ruda, Tomáš (advisor) ; Lukavský, Martin (referee)
Title: Legal and tax aspects of financing ČEZ Basketball Nymburk, JSC Objectives: The main objective of this thesis is to delineate the form of financing sports bussiness company in Czech republic, its legal definition and tax liability. A partial objective is to evaluate the economic situation of the Basketball Nymburk, JSC in terms of revenues and costs, which will lead to determine the economic result. This information will serve to estimate potential tax obligations. Another partial objective is to depict the impact of legislative and tax aspects on the economic situation. Methods: A classification analysis and a method of induction were used in this thesis. Analysis was used to obtain the necessary information from the law. The induction method was used to define the financing of Basketball Nymburk with respect to legal and tax obligations and also depict their impact on the economic situation of the sports organization. Results: Analysis has shown that company hasn't prospered in recent years. In 2013 the economic loss was 2 154 thousand Czech crowns and in 2014 there was another economic loss of 6 700 thousand Czech crowns. It was found out, that the company, in past three years, paid taxes only in 2013, despite its negative economic result. The reason is tax deductible expenses. It was also...
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The impact of the Lottery and Similar Games Act amendment on Sedlčany city and its sports organizations
Chaloupka, Martin ; Ruda, Tomáš (advisor) ; Lukavský, Martin (referee)
Title: The impact of the Lottery and Similar Games Act amendment on Sedlčany city and its sports organizations. Objectives: The main objective of this bachelor thesis is to find out which changes in the financing of sport in the city Sedlčany were caused by the amendment of the lottery act from 2012. Further objective is to describe the impact of the amendment on the economy of the city Sedlčany. Methods: The following methods were used when writing this thesis: case study, the analysis of the relevant documents and texts, interview with the member of the city council. Results: The analysis of the situation of the city Sedlčany after the change of the Lottery Act showed that the budget of the city has bigger income from lotteries because of the amendment of the Lottery Act. Based on this amendment the city could put into practice the city notice, which bans some of the betting games, lotteries and similar games. During the analysis of the financing of sport in the city Sedlčany it was found that sport in the city does not rely on the income of the city budget from the lotteries. The amount of money, which is supposed to be used for sports financing is based on the decisions made by the city council without consideration of the amount coming from the lotteries. Keywords: Levy on lotteries, lottery...
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Priorities of EU sport policy and funding for sports
Lukavský, Martin ; Štědroň, Bohumír (advisor) ; Ruda, Tomáš (referee)
Title: Priorities of EU sport policy and funding for sports Objectives: The main objective is to describe the existing methods and the resulting possibilities for the sport funding EU-level scheme. This will result in presenting a comprehensive and clear picture of all EU funding mechanisms that could be beneficial for sports. The thesis also aims to describe the issue in the context of the EU sport policy priorities development and give an overview of the Council and Commission sport-related policy activities. Methods: In this thesis, a method of analysis of legislative and non- legislative texts was used. Other documents examined were further relevant studies, publications and strategic texts. A method of synthesis was also used when the partial information gathered during the relevant meetings of Council formations, conferences and seminars was formed into a comprehensive text. Results: The result is a text that captures the development of EU sport policy priorities and offers specific recommendations for area of sports that derive from the acquired information and from analysis of EU funding schemes. Keywords: sports, funding, EU, Preparatory actions in the field of sport, sport policy, Lisbon Treaty, Erasmus+, Council, European Union, European Parliament
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