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Taxation of athletes and business forms

The thesis discusses the types of athletes’ income and different business forms. It focuses on the tax aspect of business and how various conditions of employment affect an athlete’s sports career. Firstly, I specify the purpose, goals, and fundamental assumptions of the thesis. Moreover, I discuss the given hypotheses and research methods.

Majority of the research is based on Slovenian VAT legislation, especially the following Acts: ZDoh-2, ZGD-1, ZDR-1, ZDDPO-2, ZŠPO-1, and others. I classified my work into the business of professional and top athletes, individuals and legal entities, and residents and non-residents. At the core of the thesis, I first mentioned the types of income an athlete can receive and the tax impact on the individual. This mainly concerns state and foreign payments to athletes, which are relatively unregulated under the tax regulation. Athlete fulfils all the elements of the employment relationship but performs his work in other civil law contracts. In this case, the athlete should work based on an employment contract.

Then we discuss the forms of employment of athletes in Slovenia; an athlete has the possibility of employment of top athletes in the state administration, enabling them to continue their career path at the end of a sports career. I also describe the meaning of natural and legal persons and compare dependent and independent employment. In the fourth paragraph of the thesis, I
describe the position of residents and non-residents in Slovenia based on the Income Tax Act and its tax and accounting aspects. I made calculations of the wages under regular employment and under contract. In the fifth and last chapter, I tackle the issue of athletes during the coronavirus pandemic. In addition to health and mental problems, athletes were facing competition bans and strict anti-coronavirus measures. In the conclusion, I confirm or reject the hypothesis. Lastly, I evaluate the topic of the thesis and give my opinion.


AUTHOR

Lara Prosenjak

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