Taxation of Athletes and Forms of Business Operation

The diploma thesis examines the types of income received by athletes and ** different forms of business operation. The focus was on the tax aspect of business operations and the importance of different forms of employment on an individual's advancement in sport. This was followed by forms of employment for athletes in Slovenia, where particular emphasis was placed on the possibility of employment for elite athletes in state administration, which enables them to pursue a further career path in the event of concluding their competitive sporting career. The thesis also described in greater detail the significance of ** natural and legal persons and made a comparison between dependent and independent employment.

Problem

The diploma thesis examines the types of income received by athletes and ** different forms of business operation**. The focus was on the tax aspect of business operations and the importance of different forms of employment on an individual's advancement in sport. At the beginning, the purpose, objectives and basic assumptions of the diploma thesis were defined in greater detail, followed later by the set hypotheses and research methods.

A large portion of the diploma thesis was based on research into Slovenian tax legislation, where the student primarily relied on the ZDoh-2, ZGD-1, ZDR-1, ZDDPO-2, ZŠPO-1 and other acts. On the basis of the research, the work was divided into business operations between professional and elite athletes, between natural and legal persons, and between residents and non-residents. In the core of the diploma thesis, the ** types of income** that an athlete can receive were first mentioned, along with their tax impact on the individual.

This primarily concerns state and foreign payments to athletes, which are fairly unregulated under tax legislation, as in many contracts the athlete fulfils all the elements of an employment relationship, yet performs their work under other civil law contracts. In such cases, the athlete should be performing the work on the basis of an employment contract.

Results

This was followed by forms of employment for athletes in Slovenia, where particular emphasis was placed on the possibility of employment for elite athletes in state administration, which enables them to pursue a further career path in the event of concluding their competitive sporting career. The thesis also described in greater detail the significance of natural and legal persons and made a comparison between dependent and independent employment. In the fourth section of the diploma thesis, the position of residents and non-residents in Slovenia was described, which is based on the Personal Income Tax Act, along with their tax and accounting aspects.

Calculations were also performed here for the payroll accounting of regular employment and payment under service contracts. In the fifth and final chapter, the student addressed the problems faced by athletes during the coronavirus pandemic, where athletes encountered not only health difficulties but also problems arising from the prohibition of competitions and strict anti-coronavirus measures. In the conclusion of the diploma thesis, the hypotheses set at the beginning of the research were verified and either confirmed or rejected.

In the conclusion of the thesis, the topic of this diploma thesis was evaluated and defined together with the student's own opinion.