Loss in Public Budget from Sportsmens Employment in the Czech Republic

The article deals with issues of taxation of sportsmen in the Czech Republic. Categories of sportsmen are defined in the theoretical introduction, divided into amateurs, semi-professionals and professionals. These categories are then linked to specific sections of Act on Income Taxes, which are appl...

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Bibliographic Details
Main Authors: Břetislav Andrlík, Jana Vrtalová
Format: Article
Language:English
Published: Mendel University Press 2014-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Online Access:https://acta.mendelu.cz/62/4/0623/