|
|
Taxation of athletes in Czech Republic
Hošek, Petr ; Finardi, Savina (advisor) ; Slintáková, Barbora (referee)
The thesis is structured as a guide, which has to serve all to better understanding of tax obligations relating to professional athletes. The specifics are discussed from the outset and of them is established the core of this work. I focused mainly on income tax, which is certainly central component of tax obligations of athletes. I applied different rules for revenue situation in accordance with § 6 income from employment and § 7 income from self-employment, of the Act on Income Tax, where I also pointed out significant opportunities for tax optimization and process for its achievement. Following the chapter on the incomes my attention went to an additional tax that will apply to the taxpayer primarily due to the selection of an optimization founding in the text. It is the value added tax, which binds to the athletes as well as all other taxpayers with income from self-employment. Text continues in the final chapter on the issue of income from foreign countries which is more than up to date and should be more than a basic knowledge of the correct application of the legal procedure.
|
|
| |
|
| |
|
|
Analysis of the tax burden in the Czech Republic
Hošek, Petr ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
Bachelor thesis contains an analysis of the development of the tax burden in the Czech Republic since 1993 with insight until 2015, when the new tax reform, which is also the subject of this work, will come into force. The wide range of taxes, we looked within the scope of this work to tax personal income, namely income in accordance with § 6 Income from employment and functional benefits, the Act No. 586/1992 Coll., on income taxes. After describing the relevant changes that have brought tax reforms that took place since 1993 (including the forthcoming 2015), we examined the quantification of the impact of these changes on the model of the taxpayer. The final output of this analysis is the interpretation of data using the calculated effective tax rates, in whose development we can observe the different trends of this magnitude. Also we can observe changes in effects of individual sub-system and the overall tax burden within the income tax and social insurance premiums.
|
guest ::
RSS feed.