Mzdová politika firmy v kontextu daně z příjmu: platové stropy ve sportovních soutěžích

The diploma thesis based on the topic of income tax and its effect as a competitive advantage in the NHL is set in the context of the modern NHL, in which the last three Stanley Cup finals were attended by a team with zero state income tax, and the last two organizations that joined the competition were also from states with zero state income tax. The aim of this diploma thesis is to verify the assumed existence of an advantage resulting from the effect of lower state income tax, then to present the context of this assumed advantage, and thus purposefully clarify where this advantage manifests itself. To fulfill the objective of the work, the practical part is composed of four chapters – mathematical expression of the different amount of the actual salary cap, analysis of player behavior on the NHL labor market, drawing conclusions from game results and a case study involving two NHL teams. The conclusion of the diploma thesis is the argumentation that long-term and repeated success in the NHL playoffs is achievable almost exclusively only in states with low income tax rates.