Publication details
Daňové úlevy pro zaměstnance podporující sportovní družstva dětí a mládeže
| Title in English | Tax Relief of Employees Supporting Sports Teams of Children and Young People |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Article in Periodical |
| Magazine / Source | Studia sportiva |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Gifts in Kind Gifts in Cash Employer Support Support of Sports Teams |
| Description | The Aim of this Article is to increase to the Budgets of Teams of Children and Young People by using Income Tax. The Changes in the Usual Trend could also Arouse Greater Interest in Supporting Neighbourhood Sport. Variability and Creativity are Broad and a General Solution does not exist. Changes to Current Support in the Form of Gifts in Cash, Gifts in King and getting Money from Employers are proposed in such a Way that they might be used to reduce Tax Liability. Because the financial Burden is shifted to Parents, the Law should take their Activity into Account. Most of the Proposals are also applicable to Adult Teams. By Modernization of their activity the Clubs could get higher Prestige, higher Attractiveness and larger amounts of Money. |