Zdanění profesionálních sportovců - závislá nebo samostatná činnost?

The diploma thesis is dedicated to the taxation of professional athletes and discusses whether the income of collective and individual professional athletes should be classified as income from employment or self- employment for tax purposes. The aim of the thesis is to define the characteristics of employed or self-employed and their subsequent application to the activities of professional athletes. The first part of the thesis specifies the essential definitions, it characterizes employment and self-employment. The second section, which deals with the taxation of professional athletes, is divided into the application of the characteristics in team and individual sports. The third section uses calculations to highlight the different tax burdens depending on the type of income. The last section provides an excursion to the European Union countries in the field of professional sports. Although professional athletes are more likely to be employees, domestic courts are tolerant in their interpretation and accept the practice of taxing athletes as self-employed persons, both in individual and team sports. Due to the different tax burden on the income of employees and self-employed persons, the resulting tax burden on athletes is significantly lower.