Účetní a daňové aspekty fotbalového klubu v právních formách akciové společnosti a spolku v ČR

This bachelor’s thesis analyzes and compares the accounting and tax aspects of a football club organized as a joint-stock company and as an association in Czech Republic. The main objective of the thesis is to determine which legal form is more advantageous for football clubs in terms of economic and administrative burden. The theoretical part describes both legal forms, their establishment, organizational structure, accounting requirements with regard to specific accounting transactions, and tax obligations. In the practical part, a model case study is developed using the fictitious football club FC Offside Margin, in which the bookkeeping in both legal forms is shown and the income tax is subsequently calculated The results of the case study indicate that the association form is more suitable for smaller and amateur clubs, whereas the joint-stock company form is preferable for professional clubs.