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Strategic development plan of the ABC Braník football
Šebák, Marek ; Opelík, Daniel (advisor) ; Šíma, Jan (referee)
Title: Strategic development plan of the ABC Braník football Objectives: The main objective of the thesis is to draw up a strategic plan for the future development of the registered association ABC Braník football. Methods: Qualitative semi-structured interviews, document analysis, PEST analysis, SWOT analysis, EFE and IFE matrix and TOWS matrix. Results: From the interviews conducted with members of the management and the analysis of documents, the internal factors of ABC Braník were identified. Using PEST analysis, potential external influences on the organization under study were mapped. Subsequently, each section was rated by three respondents to determine the key factors for the final SWOT analysis. This analysis was further augmented with the TOWS matrix to provide a focus for strategic planning. In the final stage of the thesis, specific proposals and timelines were developed to address the specific target areas identified during the analysis. Keywords: PEST analysis, SWOT, TOWS matrix, interviews, sports organisation
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The most advantageous tax havens for athletes
Šebák, Marek ; Štědroň, Bohumír (advisor) ; Ruda, Tomáš (referee)
Title: The most advantageous tax havens for athletes. Objectives: The aim of the bachelor thesis is to determine the most advantageous tax haven that could be used as tax relief by some of the top athletes from Czech Republic. The taxation of an athlete's income in Czech Republic will be compared with taxation in four other countries, which are classified as the most sought-after tax havens in the world. The results of the bachelor thesis will also include the financial expenses associated with the change of the athlete's residency to a specific tax haven. Methods: The athlete has been chosen with a help of a case study, which provided an imaginary athlete XY used for the comparison of the selected countries. This brings us to the comparative method, which was used predominantly and which helped to determine the most advantageous tax haven for our athlete XY. Method of document analysis - from printed literature and electronic sources was used as well. This method enabled us to draw important information for the theoretical and practical parts. Results: It is clear from the results of the work that the most advantageous tax haven for top athletes are the Cayman Islands. In the ten-year horizon, the change of residence, after meeting all the requirements for its acquisition, will start to pay off...
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The most advantageous tax havens for athletes and owners of sports clubs
Šebák, Marek ; Štědroň, Bohumír (advisor) ; Ruda, Tomáš (referee)
Title: The most advantageous tax havens for athletes and owners of sports clubs. Objectives: The aim of this work is to indentify the most advantegous tax heaven countries in the sport world for individual athletes as well as the most profiting offshore regions for football club owners, the latter representing legal entity and sport clubs. Each cathegory will be associated with three different tax heaven countries, which satisfy all factors of the reserach, therefore being the most ideal and simultaneously legal for the athletes and firms to use. Methods: In this work I used methodology of document analysis from various printed literature and electronic academic resources which helped me to approach the theoretical part as well as the practical research. To determine the most relevant criteria for choosing the most advantageous tax heavens I opted for multi-criteria analysis where the most dominant option was zero taxation of a tax subject. In order to finalise the rate of the tax heavens we used data from three different studies approaching tax heavens in general. Results: At the end of the research I came to the conclusion that among the most advantageous tax heavens for individual athletes belong the Cayman Islands, Bahamas and Monaco. All these countries apply zero taxation on income of...
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