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Professional sport and its legislation
Hejl, Filip ; Štefko, Martin (advisor) ; Morávek, Jakub (referee)
Professional sport and its legislation I choose this topic for its currency and for in my opinion ignored need of solving problems mentioned in the thesis. In scope of this thesis I tried not only to assess legal status of individual and collective professional sportsmen or in other words of performance of their activity on professional level, but I also tried to solve chosen problematic points resulting from the confrontation of professional sport activity and strict provisions of Czech law (in particular Labour Code), by which the performance of sport activity and related legal relations are governed. Thesis is systematically divided into four chapters besides the introduction and conclusion which contains other subchapters. These subchapters specify topics contained in chapters. First chapter is the introduction to the topic devoted to reciprocal relation of sport and law. In this chapter I deal with the term "sport" and its possible definition from the law point of view and its basic organization and division in general. There is also one subchapter dedicated to act on support of sport. In second chapter I deal with the performance of sport activity by individual professional sportsman in detail and with two possible options of its inclusion into law. New Civil Code is also reflected here....
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Professional sport and its legislation
Hejl, Filip ; Štefko, Martin (advisor) ; Morávek, Jakub (referee)
Professional sport and its legislation I choose this topic for its currency and for in my opinion ignored need of solving problems mentioned in the thesis. In scope of this thesis I tried not only to assess legal status of individual and collective professional sportsmen or in other words of performance of their activity on professional level, but I also tried to solve chosen problematic points resulting from the confrontation of professional sport activity and strict provisions of Czech law (in particular Labour Code), by which the performance of sport activity and related legal relations are governed. Thesis is systematically divided into four chapters besides the introduction and conclusion which contains other subchapters. These subchapters specify topics contained in chapters. First chapter is the introduction to the topic devoted to reciprocal relation of sport and law. In this chapter I deal with the term "sport" and its possible definition from the law point of view and its basic organization and division in general. There is also one subchapter dedicated to act on support of sport. In second chapter I deal with the performance of sport activity by individual professional sportsman in detail and with two possible options of its inclusion into law. New Civil Code is also reflected here....
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Personal income tax of self-employer dealing with accommodation services
ZÁVODSKÁ, Iveta
Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.
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Comparison between company´s legal form in term of the expected tax burden
Pavlíčková, Tereza ; Klazar, Stanislav (advisor) ; Láchová, Lenka (referee)
This bachelor thesis deals with the relationship between a company's legal form and its tax optimisation. The goal of this thesis is to answer the question, whether it is more desirable to be a self-employer or a limited liability company in terms of the expected tax burden. The first part handles the theoretical and legislative definition of the mentioned legal forms as well as the definition of personal / corporate income tax and national insurance. The second part of the thesis addresses an analysis of the both legal forms' tax burden and connects the obtained facts using synthesis. It finds out under what circumstances this or another legal form is more advantageous. All information is valid for the year 2010.
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Health and social insurance of self-employed
ZÁVODSKÁ, Iveta
Self-employers are subject to health and social insurance system if they run their business in the Czech Republic and comply with the conditions which are specified in this work. The fact that people can be fully or partly self-employed affects the ways of paying insurance. I have tried to to describe the system of health and social insurance in the Czech Republic together with its payers in this bachelor thesis. However, special attention is paid to self-employers as subjects to this system. Practical part of the thesis is focused on the current situation in insurance payments and advance payments of fully and partly self-employed people. It has been analysed through a self-gainful activity of a person in South Bohemia whose business consists in purchasing and selling goods, mainly electronics and computer technology. I have used his income survey provided for this purpose.
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