Použití účelového určení daní na případu financování sportu České republiky v období 2010-2015

The bachelor thesis Use of the purposeful determination of taxes on the case of financing the sport of the Czech Republic in the period 2010 to 2015 focuses on the issue of financing of sport and concrete options for the diversification of financing in the form of tax assignments. In the theoretical part is outlined how the financing of sport and the tax system of the Czech Republic is set. The topic of tax assignments including a concrete bill for the Czech legislation, which was created for the purposes of this work is discussed in more detail here. In the second part the impacts of tax assignments are quantified in the form of feedback analysis for selected years 2010 to 2015. This part assumes that tax assignments would bring additional funding to Czech sport, which is subsequently discussed in a discussion part with possible consequences and impacts in a concrete implementation.