Evasion of taxes and other levies in sport

Abstract

In this paper, the authors have investigated the tax liability of sport clubs and athletes and their criminal liability for evasion of taxes and other levies. The first presented is specificity of the tax system in the sport with concretized calculations of tax obligations, and then within the criminal liability - detailed analysis of offenders of this crime, objective characteristics, treatment with the goal of full or partial tax avoidance and guilt with some legal solutions of Germany, Austria and Switzerland and the changes in the regulation of the new Penal Code

Keywords

• taxes and other levies
• sport
• evasion
• taxpayer
• criminal responsibility