POREZNI TRETMAN PRIMITAKA SPORTAŠA

master's thesis

• Title (english): TAXING THE RECEIPTS OF ATHLETES
• Author: Antonio Knez
• Mentor: Sanela Škorić (mentor)
• Committee member: Mario Baić (predsjednik povjerenstva)
• Committee member: Sanela Škorić (član povjerenstva)
• Committee member: Vlatko Vučetić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Kinesiology; Zagreb
• Defense date and country: 2019-06-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Kinesiology

Abstract

Tema ovog diplomskog rada jest prikazati načine oporezivanja primitaka profesionalnih, amaterskih i mladih sportaša. Profesionalni sportaši, obvezno osigurani po toj osnovi, svoje primitke mogu ostvarivati kao: dohodak od nesamostalnog rada, dohodak od samostalne djelatnosti za profesionalne sportaše, drugi dohodak za profesionalne sportaše, te kao obveznik poreza na dobit. Dohodak od samostalne djelatnosti za profesionalne sportaše i drugi dohodak za profesionalne sportaše dva su najkorištenija modela obračuna primitaka profesionalnih sportaša, financijski su najpovoljniji samom sportašu. Sportaši amateri većinu svojih primitaka ostvaruju kao: drugi dohodak po osnovi djelatnosti sportaša amatera, odnosno kao dohodak od samostalne djelatnosti uz radni odnos. Drugo spomenuti model pokazao se financijski isplativiji sportašu amateru. Mladi sportaši svoje prihode uglavnom ostvaruju kroz sportske stipendije koje su neoporezive do iznosa 1750 kuna, obvezni doprinosi se ne obračunavaju na sportske stipendije. Nadalje, najboljim sportašima Hrvatske svake se godine dodjeljuju i isplaćuju državne nagrade. Svaki od navedenih primitaka u tekstu je potkrijepljen primjerom.

Abstract (english)

The subject of this graduate thesis is to present ways of taxing the receipt of professional, amateur and young athletes. Professional athletes, compulsorily secured on this basis, may receive their receipts as: income from employment, income from self-employment for professional athletes, other income for professional athletes, and as a profit taxpayer. Incomes from self-employment for professional athletes and other income for professional athletes are the two most widely used models for collecting professional incomes, financially the most advantageous for the athlete. Non-professional athletes earn most of their income as: other income based on the activity of amateur athletes, or as income from self-employment with insurance on another basis. The second mentioned model proved to be a financially profitable athlete's amateur. Young athletes earn their income mostly through sports scholarships that are non-taxable up to 1750 kuna, compulsory contributions are not calculated on sports scholarships. Furthermore, state awards are awarded each year to the best athletes in Croatia. Each of the above quotations is supported by an example.

• Keywords: sportaš; plaća; porezi i druga davanja
• Keywords (english): athlete; salary; taxes and other levies
• Language: croatian
• URN:NBN: urn:nbn:hr:117:142502
• Study programme: Title: Integrated undergraduate and graduate university study of kinesiology; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar / magistra kineziologije (magistar / magistra kineziologije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2019-06-11 12:57:31