Zdanění reklamy jako finanční podpory sportovců a sportovních družstev
| dc.contributor.author | Semerád, Pavel | |
| dc.contributor.author | Dvořáková, Veronika | |
| dc.date.accessioned | 2015-10-06T12:29:15Z | |
| dc.date.available | 2015-10-06T12:29:15Z | |
| dc.date.issued | 2013 | |
| dc.description.abstract-translated | 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. | en |
| dc.format | 7 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.identifier.citation | Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2013, č. 1, s. 63-69. | cs |
| dc.identifier.issn | 1805-0603 | |
| dc.identifier.uri | http://www.fek.zcu.cz/tvp/doc/akt/tvp-1-2013-clanek-8.pdf | |
| dc.identifier.uri | http://hdl.handle.net/11025/16251 | |
| dc.language.iso | cs | cs |
| dc.publisher | Západočeská univerzita v Plzni | cs |
| dc.relation.ispartofseries | Trendy v podnikání | cs |
| dc.rights | © Západočeská univerzita v Plzni | cs |
| dc.rights.access | openAccess | en |
| dc.subject | daň z příjmu | cs |
| dc.subject | dar | cs |
| dc.subject | marketing | cs |
| dc.subject | reklama | cs |
| dc.subject | sportovní klub | cs |
| dc.subject | zdanění | cs |
| dc.subject.translated | income tax | en |
| dc.subject.translated | gift | en |
| dc.subject.translated | marketing | en |
| dc.subject.translated | advertising | en |
| dc.subject.translated | sports club | en |
| dc.subject.translated | taxation | en |
| dc.title | Zdanění reklamy jako finanční podpory sportovců a sportovních družstev | cs |
| dc.title.alternative | Taxation of advertising as financial support to sportsmen and sports clubs | en |
| dc.type | článek | cs |
| dc.type | article | en |
| dc.type.status | Peer-reviewed | en |
| dc.type.version | publishedVersion | en |
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