Daňové úlevy pro zaměstnance podporující sportovní družstva dětí a mládeže
Tax relief of employees supporting sports teams of children and young people

Summary/Abstract: The aim of this article is to increase incomes 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 gift s in cash, gifts in kind 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.

• Details
• Contents