Title:	Zdanění reklamy jako finanční podpory sportovců a sportovních družstev
Other Titles:	Taxation of advertising as financial support to sportsmen and sports clubs
Authors:	Semerád, Pavel Dvořáková, Veronika
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2013, č. 1, s. 63-69.
Issue Date:	2013
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/akt/tvp-1-2013-clanek-8.pdf http://hdl.handle.net/11025/16251
ISSN:	1805-0603
Keywords:	daň z příjmu;dar;marketing;reklama;sportovní klub;zdanění
Keywords in different language:	income tax;gift;marketing;advertising;sports club;taxation
Abstract in different language:	This paper deals with the problems of advertising in sport and marketing by sportsmen and sports clubs in the Czech Republic. The methodological procedures of taxation are emphasized and recommendations for proper application of the advertising contract are given. The paper also points out elements which could cause additional taxation because of non-fulfilment of some conditions. The paper also deals with companies that buy advertising and their taxation with respect to the difference between giving a gift and advertising as specified in the Act on Income Tax. This paper was funded by IGA Project no. 17/2012 at the Faculty of Business and Economics, Mendel University in Brno.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 1 (2013) Číslo 1 (2013)

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