The taxation of professional sportsmen's income from the sport activities

Abstract

Taxation of professional sportsmen is quite frequently discussed topic in last years in the Czech Republic. The primary objective of this article is to make a theoretical analysis of the legal status of resident professional sportsmen in the Czech Republic in terms of natural persons income tax and then to compare the findings with the existing situation that evolved in our country.

Keywords

• taxation
• professional
• sportsmen
• income
• sport
• activities