Zdanění příjmů hokejistů v USA

The aim of this bachelor thesis is to calculate both tax and non-tax contributions on the salary of an NHL player depending on the state of residence and the subsequent comparison of effective income tax rates. The first chapter deals with a brief description of the US tax system. The second chapter deals with the taxation of individuals in the US from a position of employment. Taxation is described at the federal, state and local levels. At the same time, payable discounts and deductions are also mentioned. The third chapter is about the formation and functioning of the NHL. The possibilities of the most famous hockey league acquiring its players are also mentioned. The fourth chapter deals with the income and expenses that players incur in connection with hockey. The chapter also includes selected benefits provided by the league to players and also mentions the Escrow account, which can be a significant expense for players. The fifth chapter is devoted to calculating the net income of a hockey player in four different U.S. states. The results are then compared in the table and graphically. The calculation and graphical representation of the effective rate of tax is used to illustrate more clearly the tax burden on income tax revenues. The application of the state rate of income tax and the possibility of applying deductions make the most significant differences based on the analysis.