"V" . "Vrtalov\u00E1, Jana" . . . "2014-01-01+01:00"^^ . "Rozd\u00EDly ve v\u00FD\u0161i odvod\u016F do st\u00E1tn\u00EDho rozpo\u010Dtu u zam\u011Bstnanc\u016F a u OSV\u010C ve sportovn\u00EDm odv\u011Btv\u00ED" . "The paper deals with systems of income taxation of athletes in the Czech Republic and analysis levies taxes and insurance. The article defines the differences between the situations where an athlete is an employee and when an athlete is self-employed, which is based on an analysis of labor relations athletes and sports organizations. The aim is to define the differences in tax payments and insurance costs between the employer and contributions to the state budget by comparing the numerical model examples. For employees are all non-cash income from paying tax exempt. Self-employed persons must have the following expenses (sports equipment, travel expenses etc.) to pay themselves. Therefore, it is first defined situations where the employer (sports organization) paid the same wage employees and self-employed. In the second case, the calculated difference in gross wages paid to these two taxpayers, so that the net annual income of the employee and self-employed persons is the same. Given that the self-employed must pay for non-cash income alone, in the following example yet calculated the revenue that would have to get the athlete to make his annual net income equaled the employee's and to be able to pay and non-monetary income. Gross income self-employed must be higher than the employee."@en . "Rozd\u00EDly ve v\u00FD\u0161i odvod\u016F do st\u00E1tn\u00EDho rozpo\u010Dtu u zam\u011Bstnanc\u016F a u OSV\u010C ve sportovn\u00EDm odv\u011Btv\u00ED"@cs . "Differences in the amount of payments into the state budget for employees and self-employed in the sports industry"@en . "Znojmo" . "Znojmo" . "SOUKROM\u00C1 VYSOK\u00C1 \u0160KOLA EKONOMICK\u00C1 ZNOJMO, s.r.o." . "1"^^ . "RIV/26968631:_____/14:#0000080" . . "levies taxes; insurance"@en . "1"^^ . "Rozd\u00EDly ve v\u00FD\u0161i odvod\u016F do st\u00E1tn\u00EDho rozpo\u010Dtu u zam\u011Bstnanc\u016F a u OSV\u010C ve sportovn\u00EDm odv\u011Btv\u00ED" . . . "43388" . . . "[7C8E2D40B578]" . . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 problematikou da\u0148ov\u00FDch \u00FAnik\u016F v oblasti dan\u011B z p\u0159\u00EDjm\u016F ze z\u00E1visl\u00E9 \u010Dinnosti a funk\u010Dn\u00EDch po\u017Eitk\u016F. V jeho r\u00E1mci je kvantifikov\u00E1n dopad v praxi vyu\u017E\u00EDvan\u00FDch zp\u016Fsob\u016F kr\u00E1cen\u00ED da\u0148ov\u00FDch p\u0159\u00EDjm\u016F (tj. zatajov\u00E1n\u00ED \u010D\u00E1sti vyplacen\u00FDch p\u0159\u00EDjm\u016F a zp\u011Btn\u00E9 n\u00E1rokov\u00E1n\u00ED da\u0148ov\u00E9ho zv\u00FDhodn\u011Bn\u00ED na d\u011Bti) na v\u00FD\u0161i odv\u00E1d\u011Bn\u00E9ho pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED, pojistn\u00E9ho na ve\u0159ejn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED a da\u0148ov\u00E9 povinnosti. Tento vliv je zkoum\u00E1n v r\u00E1mci variantn\u00EDch p\u0159\u00EDklad\u016F zalo\u017Een\u00FDch na fiktivn\u00EDch datech da\u0148ov\u00E9ho poplatn\u00EDka s pr\u016Fm\u011Brnou hrubou mzdou. Dopad vyu\u017E\u00EDvan\u00FDch praktik je hodnocen z hlediska v\u0161ech z\u00FA\u010Dastn\u011Bn\u00FDch subjekt\u016F, tj. z pohledu zam\u011Bstnance, zam\u011Bstnavatele a st\u00E1tu."@cs . "NOV\u00C9 TRENDY - NO\u02C7V\u00C9 N\u00C1PADY 2014" . . "978-80-87314-67-8" . . "7"^^ . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 problematikou da\u0148ov\u00FDch \u00FAnik\u016F v oblasti dan\u011B z p\u0159\u00EDjm\u016F ze z\u00E1visl\u00E9 \u010Dinnosti a funk\u010Dn\u00EDch po\u017Eitk\u016F. V jeho r\u00E1mci je kvantifikov\u00E1n dopad v praxi vyu\u017E\u00EDvan\u00FDch zp\u016Fsob\u016F kr\u00E1cen\u00ED da\u0148ov\u00FDch p\u0159\u00EDjm\u016F (tj. zatajov\u00E1n\u00ED \u010D\u00E1sti vyplacen\u00FDch p\u0159\u00EDjm\u016F a zp\u011Btn\u00E9 n\u00E1rokov\u00E1n\u00ED da\u0148ov\u00E9ho zv\u00FDhodn\u011Bn\u00ED na d\u011Bti) na v\u00FD\u0161i odv\u00E1d\u011Bn\u00E9ho pojistn\u00E9ho na soci\u00E1ln\u00ED zabezpe\u010Den\u00ED, pojistn\u00E9ho na ve\u0159ejn\u00E9 zdravotn\u00ED poji\u0161t\u011Bn\u00ED a da\u0148ov\u00E9 povinnosti. Tento vliv je zkoum\u00E1n v r\u00E1mci variantn\u00EDch p\u0159\u00EDklad\u016F zalo\u017Een\u00FDch na fiktivn\u00EDch datech da\u0148ov\u00E9ho poplatn\u00EDka s pr\u016Fm\u011Brnou hrubou mzdou. Dopad vyu\u017E\u00EDvan\u00FDch praktik je hodnocen z hlediska v\u0161ech z\u00FA\u010Dastn\u011Bn\u00FDch subjekt\u016F, tj. z pohledu zam\u011Bstnance, zam\u011Bstnavatele a st\u00E1tu." . "Rozd\u00EDly ve v\u00FD\u0161i odvod\u016F do st\u00E1tn\u00EDho rozpo\u010Dtu u zam\u011Bstnanc\u016F a u OSV\u010C ve sportovn\u00EDm odv\u011Btv\u00ED"@cs . . . "RIV/26968631:_____/14:#0000080!RIV15-MSM-26968631" . . "Differences in the amount of payments into the state budget for employees and self-employed in the sports industry"@en . .