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Taxation of income from sports activities
Kiwová, Lenka ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Thesis title: Taxation of income from sports activities The objective of this thesis is to analyze the current state of legal regulation of the taxation of the sportsman income, including the decision- making activity of the courts related to this issue and on the basis of the findings to conclude whether current practice corresponds to the interpretation of legislation. The thesis is structured into three main chapters. The first chapter is devoted to defining concepts that are crucial to this work, the term "sport" and "sportsmen". It deals with the regulation of sport in the international law, European law and Czech law. Then the term sportsmen, including his status in Czech law and European law, are analyzed in a similar way. The second chapter focuses on the taxation of income from sports activities and is divided into two main parts. The first part is devoted to the taxation of income from sports activities of professional sportsmen performing collective sports, the second part is dedicated to sportsmen performing individual sports. The last chapter stands on the findings from the previous parts of the thesis and deals with the taxation of income from sports activities de lege ferenda.
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Recent history of the Czech sports journalism from the perspective of former members of the Sports Journalists' Association
Rybář, Pavel ; Vaňous, Jaroslav (advisor) ; Houda, Přemysl (referee)
The heart of this thesis consists of life stories narrated by former as well as current sports journalists and it focuses on sports journalism as a profession in political and social contexts. The first part gives an example of theories which deconstruct the myth of sport as an apolitical phenomenon. The second part reconstructs the history of public appearances of sport by examining attitudes, values and desires of interviewees. Using the snowball sampling technique -- recruitment of future subjects from among their acquaintances -- the researcher processes memories of eight interviewees whose information is classified into four main topics. Those include answers to under what conditions interviewees made a decision on their occupation, which sports they were concerned with, what reputation those sports had, what constraints they faced in their job, and what other unexpected roles their profession implies. As a whole, this text describe sports journalism as sine qua non for an outset of the tendency which began to grow during the 1950s in Czechoslovakia -- the attraction extending beyond the leisure activity and the top level sport gaining in popularity.
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Self-presentation of czech sportsmen on social networking sites and its usage in mass media
Novotný, Ondřej ; Švelch, Jaroslav (advisor) ; Němcová Tejkalová, Alice (referee)
The diploma thesis "Self-presentation of Czech Sportsmen on Social Networking Sites and its Usage in Mass Media" deals with a new phenomenon of the few last years - social networking sites and their usage for the work of sports journalists in particular. The thesis sums up the essential information about history and beginnings of the most important social networking sites. It also outlines the impact on the work of journalists. The core of the thesis is an analysis of the process how the information from social networking sites make their way to the articles in media. This research is based on three major sporting events - the 2010 Winter Olympics in Vancouver, the 2012 Summer Olympics in London and the 2014 Winter Olympics in Sochi. It covers the production of two Czech daily newspaper - Mladá fronta DNES and daily Sport, the two printed media which provided the most comprehensive coverage of the Olympics. The thesis analyses the change of the news sources in the course of the last years, among which the social networking sites play a much bigger role than in the past. It focuses on determining the prevailing source for the articles during the Olympics. The thesis also explores whether the proportion of using the different sources changed during the years. It traces the amount of articles using...
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Legal regulation of taxation of sportsmen
Gruber, Michal ; Marková, Hana (advisor) ; Kohajda, Michael (referee)
The purpose of my thesis is to analyse tax legislation for sportsmen. The reason for my research is that sport in our era is not only leisure time activity, but also can be very significant source of income for athletes, sport institutions and other subjects, that must pay taxes. I have also very close relationship to sport, and sports enviroment, so it is consequent, that I choose to connect sport, and subject of my study, wich is law of course. The thesis is composed of seven chapters, each of them dealing with different aspects of tax legislation and sports enviroment. Chapter One is introductory and defines basic terminology used in the thesis, such as sportsman, sport, sports associations. It also contains subchapters wich deals with history, legal form of activity of athletes (point of view on professional athletes in individual sports and collective sports), and the comparison of this problematics with other european countries, and European Union. Chapter Two analyzes critical judgment of czech Supreme administration law court about legal form of activity of athletes. It concludes with suggestion, that professional athletes in collective sports could be besides employees also self-employed persons. Chapter Three is subdivided into four parts and provides an outline of taxation of athletes. Part one...
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The History of table tennis in the area of the Czech Republic in The time period of 1920 - 1945
VOTAVA, Štěpán
This work is about the table tennis beginning and the development in the Czech lands from 1920 to 1945. There is a mention about the world table tennis. The beginning of the racing era, the table tennis association establishment, the Czech Players success and racing and clubs development are described in this work. It is focusing on table tennis in Moravia, Prague, Northern, Eastern, Southern and Western Bohemia. It presents sportsmen in the thirties (XX. century). It meets us with life of sportsmen, their conditions and especially financial conditions and their approach to sport.
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Insurance of amateur and professional sportsmen in the Czech Republic
ZIMOVÁ, Eliška
The main aim is to get information about supply and demand of insurance products for sportsmen in the Czech Republic. The work consists of four parts. In the first one I have described basic facts about insurance. In the second part I have made an analysis of products offered in the chosen insurance company in the Czech Republic. The next part has used a questionnaire for asking sportsmen about their experience with insurance. And in the fourth one I have compared obtained data.
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