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Status of professional sportsmen and referees from the perspective of personal income tax
Šleglová, Kateřina ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
The thesis deals with the issue of legal status of professional sportsmen performing collective sports and professional referees active in collective sports from the perspective of personal income tax. This issue is now vividly discussed in relation with a recent judgment of the Supreme Administrative Court from 17th July 2017, case no. 6 Afs 278/2016. The objective of this thesis is to analyse the potential status of a professional sportsman and a referee and subsequently, depending on this status, analyse opportunities of taxation of their incomes according to the relevant national legislation and the Supreme Administrative Court's case law. The key question is whether the sportsman and referee should be regarded as an employee in accordance with the Income Tax Act or as a self - employed person. Partial objective of the thesis is to assess whether current practice in the Czech Republic corresponds with the legislation or as the case may be suggest an acceptable solution which would reflect the needs of professional sport with respect to the current circumstances in the Czech sports. The first and the second chapter present the theoretical part of the thesis, which describes the key concepts and specify the subject of the thesis. This part is followed by the analytical section which consists of...
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Sportsman as a Celebrity in Course of Time
Kodoňová, Lenka ; Köpplová, Barbara (advisor) ; Kraus, Jiří (referee)
This diploma thesis discusses the process of celebritization of sportsmen. This phenomenon is illustrated with a form of the media coverage of sporting career of gymnast Věra Čáslavská, speed skater Martina Sáblíková and tennis players Jan Kodeš and Tomáš Berdych. The thesis compares socialist journals Československý sport and Lidová demokracie and current periodicals Sport and Lidové noviny. The work deals with the characteristics of the concept of celebrity, history of sports celebrities, types of people who are likely to become a celebrity, and social status of athletes. The articles related to the selected sportsmen were examined through content analysis. Researched texts were divided into prepared categories (professional life, lifestyle, relationships, love life, appearance, personality, children, health, advertising). This quantitative research was followed by qualitative research methods, which focused on athletes in the advertising industry. The method consisted of examining the articles about advertising activities of athletes. The work also deals with the description of life and sports career of gymnast Věra Čáslavská. The information comes from the media coverage of contemporary prints, which describes not only her athletic career, but also the period after 1990.
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Taxation of sportsmen's income from the sport activities with the personal income tax
Vybíral, Roman ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The main objective of this thesis is to analyze the taxation of the Czech resident sportsmen's income. The thesis is divided, except for the introduction and conclusion, into five chapters. The first chapter deals with terms "sport" and "sportsman" and it explains them to readers. The second chapter is concerned with defining the status of sportsmen from the perspective of the Czech law, laws of some other European states and also from the perspective of the Court of Justice of the European Union. The third chapter deals with the taxation of income from sport activities from the sources in the Czech Republic and it's most important part is dealing with the status of professional sportsman as an employee and self-employed person. Chapter Four is concerned with the taxation of income in the form of sport competitions prices. The last chapter deals with issues of international taxation of income from the sources from abroad.
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Legal regulation of taxation of sportsmen
Navracký, Zdeněk ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
Legal Regulation of Taxation of Sportsmen Abstract / Summary: This thesis deals with sportsmen taxation in the Czech Republic and in foreign countries, especially in Germany. The first chapter, following the introduction, is made of fundamental concepts related to this topic (tax, charge, subject to taxation, income-tax, value-added tax, gift tax). Chapter Two of this paper discusses the status of sportsmen in the Czech Legal system and determination is made in terms of professional sportsmen, semiprofessional, amateurs and and in terms of the way powering the sport, either personally or collectively. The third chapter deals with the legal status of professional sportsmen and their classification of particular taxes, emphasis is placed on tax on personal income. However, a brief excursion is made into value-added tax also. Chapter Four is dedicated to the issues of international taxation on sportsmen, because it's apparent the sport is overall activity which cannot be limited by boundaries. Chapter Five coming before the Conclusions is discussing briefly the German legislation in force influencing the taxation of sportsmen issues. Key Words: Sport, sportsman, income tax, value-added tax, gift tax, international taxation, the Czech Republic, Germany.
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GPS and Accelerometer Based Speedometer
Novotný, Tomáš ; Fiala, Jiří (referee) ; Orság, Filip (advisor)
This thesis deals with a design of speedometer for sportsmen, which is able to display current speed and to record a trip. The proposed parts are small enough. That's why sportsman won't be bothered much. The GPS is used for measurement of speed and to determine position. A strip, which consists of LED diodes, is used for speed displaying. The strip is situated in a sportsman's glasses. A trip is recorded to a MultiMediaCard. The FAT file system is used on the memory card.
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The analysis taxation of professional sportsman in the Czech Republic
Matějková, Lucie ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The thesis is dedicated to the analysis of income taxation of professional sportsmen in the Czech Republic. The theoretical part describes the legal position of a professional sportsman according to lax regulations. The major part of the analysis is focused on personal income tax. The thesis also mentions other taxes which may affect sport activities. The thesis is based on the law valid in the Czech Republic, including the cases law of the Supreme Administrative Court related to the issue of taxation of sportsmen. The practical part compares particular modes of taxation in which the incomes of a professional sportsman may be taxed.
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