Publication details
Podpora sportu prostřednictvím změn daňového práva
| Authors | |
|---|---|
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Conference | Daně - teorie a praxe 2012 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | tax law; sport; motivational effect of taxes |
| Description | The paper analyzes proposals contained in a study prepared by KPMG commissioned by the Czech Olympic Committee. This study comes up with three proposals for changes in the tax system, which should have the effect of improving the financial situation of Czech sport. Author then examines these proposals and is very skeptical about real effects of these proposals on the flow of money into the sport. |
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