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Professional sport from the tax and accounting point of view
Jedličková, Monika ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The thesis deals with the accounting and tax legislation with focus on professional sport not only from the perspective of sport clubs but also of individual sportsmen. The aim of the thesis is to identify accounting and tax specificities of professional sport, including the definition of differences in keeping accounts of non-profit organisations and business entities, and to analyse the current state of the income taxation of professional sportsmen in selected countries of the EU and in the Czech Republic. Significant differences were found not only in the keeping accounts of non-profit organisations and business entities but also in the area of the income taxation of professional sportsmen. In the Czech Republic professional sportsmen are considered to be an independent profession while in the other selected countries of the European Union they are classic employees. The thesis is based on legislation valid on 1st January 2016.
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Organizational and security aspects of International Sport Events for youth - case study of Christmas price of Prague
Ptáková, Lenka ; Slepičková, Irena (advisor) ; Popelka, Jakub (referee)
Title: Organizational and safety aspects of international sports competitions for youth - Prague Christmas prize case study Objective: The main objective of this thesis is to develop proposals for improvement of the Prague Christmas Prize organization and to create security measures for this competition and for similar competitions in the Czech Republic. Supportive goals for the main objective are: SWOT analysis of the competition, finding the funding opportunities for sporting events in the Czech Republic and evaluation of the application of proposals for improvement of the competition held in 2013. Methods: The qualitative case study method is used in this thesis. The data are obtained by document analysis and group discussion. The acquired data will result into the SWOT analysis. Results: Results of this thesis consist of proposals for improvement of the quality of the Prague Christmas Prize and of development of simple safety measures for this competition. It can serve as a simple guide for ensuring security on similar sporting events. Key words: Organization, management, budget, risk analysis, sport funding.
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Impact of legislative changes in the realm of lotteries on the funding of sports by municipalities
Krupicová, Kateřina ; Sedmihradská, Lucie (advisor) ; Tecl, Jan (referee)
This Master´s thesis deals with the impact of legislative changes in the realm of lotteries on the funding of sports by municipalities. This issue is explored in the practical part and the town of Jindřichův Hradec was used as an example. The aim of the thesis is to characterize the system of the funding of sports. Also, the thesis compares and contrasts the legislative state of the Act No 202/1990 Coll. of lotteries and similar games before and after its amendment which came into force on 1st January 2012. Finally, the thesis describes and assesses the support of sport clubs and sport associations by the town of Jindřichův Hradec, including practical calculations of the effects the law amendment had on the local handball club and its financial resources. It was found out that, in comparison with similar-scale cities, the town of Jindřichův Hradec provided above-average financial resources into the field of sport. The comparison of subsidy rules revealed that the new subsidy program presents the improvement, especially with the following aspects. First, there is the introduction of the preferred sport clubs institution. Second, there is the cancellation of the initial division into categories. Third, there is the establishment of the independence of the grant committee members. After an initial hesitation, the town approached the division of the money gained from lotteries very transparently and it usually tied up the allocation of the revenues to a current subsidy system. As far as the local handball club is concerned, there was palpable a positive change between the periods before and after the amendment.
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The analysis of the current situation of sport funding from public budget in Czech Republic and possibilities for development
Gerneš, David ; Ševčíková, Michaela (advisor) ; Sunega, Petr (referee)
This thesis aims to evaluate the current concepts of sports funding in the Czech Republic and proposes partial measures that would lead to its improvement. These measures are proposed on the basis of an analysis of the current system of support sport in the Czech Republic, Slovak Republic, Austria and France. Furthermore, when designing appropriate measures are taken into account the views of fifteen representatives of the sports community, with which were conducted structured interviews and opinions of Czech citizens, which were identified in the questionnaire survey on a sample of 150 people. The result of the investigation is the proposal to the possibility of a one percent tax assignation, the establishment of a central register of sports and athletes, stabilize the structure of grant programs and customize the system using revenues from the taxation of gambling for municipalities.
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