Účetnictví a daně v showbusinessu ČR

The aim of this bachelor thesis is to define Czech showbusiness and to analyse its accounting and tax problems and subsequently to emphasize its differences from other commercial spheres in the Czech Republic. The thesis does not observe the usual division into the theo-retical and practical part, but it is based on the practically used principles that create the framework of work, which is supplemented by other theoretical possibilities. The thesis defines the individual entities operating in this market, which have different legal conditions for carrying out their activities. In order to define their responsibilities, it is necessary to define this field legally, with emphasis on the definition of specific legal regulations for activities such as independent and liberal professions whose definition is not legally clear. The content of the work is divided into accounting and tax parts. Due to the size and variety of the showbusiness, the work in the tax chapter focuses on two specific sectors: authors and athletes whose tax obligations can be approached in different directions. The accounting sphere is based on the law, which lists the most common accounting operations performed by accounting units in this market.