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Taxation of Professional Team Sport Athletes in the Czech Republic

Michal Radvan

出版	SSRN, 2016
URL	http://books.google.com.hk/books?id=z1z8zgEACAAJ&hl=&source=gbs_api

註釋

The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team players), but also from the factual, legal, and especially tax perspectives. And since a professional athlete's income is subject to taxation, it is necessary that their activity is accurately determined for appropriate tax assessment. The main purpose of this article is to examine the taxation of income on professional athletes in team sports. Our study is based on case law determined by the Czech Republic's Supreme Administrative Court, which determined that it is necessary to tax the activities of team players as income from self-employment.