Full metadata record
DC FieldValueLanguage
dc.contributor.authorSemerád, Pavel
dc.contributor.authorDvořáková, Veronika
dc.date.accessioned2015-10-06T12:29:15Z
dc.date.available2015-10-06T12:29:15Z
dc.date.issued2013
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2013, č. 1, s. 63-69.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://www.fek.zcu.cz/tvp/doc/akt/tvp-1-2013-clanek-8.pdf
dc.identifier.urihttp://hdl.handle.net/11025/16251
dc.format7 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isocscs
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.subjectdaň z příjmucs
dc.subjectdarcs
dc.subjectmarketingcs
dc.subjectreklamacs
dc.subjectsportovní klubcs
dc.subjectzdaněnícs
dc.titleZdanění reklamy jako finanční podpory sportovců a sportovních družstevcs
dc.title.alternativeTaxation of advertising as financial support to sportsmen and sports clubsen
dc.typearticleen
dc.typečlánekcs
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedThis 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.subject.translatedincome taxen
dc.subject.translatedgiften
dc.subject.translatedmarketingen
dc.subject.translatedadvertisingen
dc.subject.translatedsports cluben
dc.subject.translatedtaxationen
dc.type.statusPeer-revieweden
Appears in Collections:Číslo 1 (2013)
Číslo 1 (2013)

Files in This Item:
File Description SizeFormat 
Semerad.pdfPlný text531,38 kBAdobe PDFView/Open


Please use this identifier to cite or link to this item: http://hdl.handle.net/11025/16251

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.