Zdaňování umělců daní z příjmů fyzických osob a daní z přidané hodnoty v České republice
Taxation of Artists by Personal Income Tax and Value Added Tax in the Czech Republic

Summary/Abstract: This paper deals with the taxation of artists from a point of view of personal income tax and value added tax in the Czech Republic. The aim of this paper is primarily to analyze the current situation of taxation of artists’ incomes, to compare it with the state before 1993 and to evaluate the positive and negative changes which occurred. Then the author focuses on imperfections occurring in current relevant legislation. The paper is also including some considerations de lege ferenda. First of all I will deal with the term “artist” to lay the field of this paper down. I will also look into recent history of income taxation of artists on the territory of present Czech Republic. Next part concerns with the taxation of artists according to valid and eff ective Income Tax Act. At the end I will deal with the status of artists according to Value Added Tax Act.

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