Foreign Experience in Tax Regulation of Sports Development
The subject of the study is the indirect financing of sports development abroad through tax incentives. This paper aims to analyze and summarize foreign experience of tax approaches to the sports development and to substantiate the possibility of its application in the Russian Federation. The follow...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2021-04-01
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| Series: | Управленческие науки |
| Subjects: | |
| Online Access: | https://managementscience.fa.ru/jour/article/view/300 |
| _version_ | 1797877446498844672 |
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| author | S. V. Bogachov M. R. Pinskaya Yu. A. Steshenko |
| author_facet | S. V. Bogachov M. R. Pinskaya Yu. A. Steshenko |
| author_sort | S. V. Bogachov |
| collection | DOAJ |
| description | The subject of the study is the indirect financing of sports development abroad through tax incentives. This paper aims to analyze and summarize foreign experience of tax approaches to the sports development and to substantiate the possibility of its application in the Russian Federation. The following methods were used: content analysis of scientific papers and the legal framework related; comparing the different sports funding models and the tax instruments used in the analyzed countries to promote sports; logical synthesis to gain insights and form recommendations. Sports currently play an important role in addressing both social and economic challenges, which reinforces governmental regulation. The financing models for sports development applications abroad are examined. Models have been found to differ by the use of direct and indirect methods of sports financing methods, including tax incentives. The experience of tax incentives application for sports promotion in the United States, Germany, the Netherlands, Hungary, and Belarus has been analyzed, similarities and differences of the ways goals are achieved have been identified. Possibilities for applying foreign experience in tax incentives for the sports development in the Russian Federation have been identified. Conclusions have been made on the need to further analysis of foreign experience in order to improve methods of indirect financing of sports development. The economic rationale for the proposed tax regulation in sports development should be ensured to prove feasibility thereof. |
| first_indexed | 2024-04-10T02:17:19Z |
| format | Article |
| id | doaj.art-5934883b25aa4074b7222466b941779d |
| institution | Directory Open Access Journal |
| issn | 2304-022X 2618-9941 |
| language | Russian |
| last_indexed | 2024-04-10T02:17:19Z |
| publishDate | 2021-04-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Управленческие науки |
| spelling | doaj.art-5934883b25aa4074b7222466b941779d2023-03-13T08:28:55ZrusGovernment of the Russian Federation, Financial UniversityУправленческие науки2304-022X2618-99412021-04-01111688110.26794/2404-022X-2021-11-1-68-81245Foreign Experience in Tax Regulation of Sports DevelopmentS. V. Bogachov0M. R. Pinskaya1Yu. A. Steshenko2Финансовый университетНаучно-исследовательский финансовый институт Министерства финансов Российской ФедерацииНаучно-исследовательский финансовый институт Министерства финансов Российской ФедерацииThe subject of the study is the indirect financing of sports development abroad through tax incentives. This paper aims to analyze and summarize foreign experience of tax approaches to the sports development and to substantiate the possibility of its application in the Russian Federation. The following methods were used: content analysis of scientific papers and the legal framework related; comparing the different sports funding models and the tax instruments used in the analyzed countries to promote sports; logical synthesis to gain insights and form recommendations. Sports currently play an important role in addressing both social and economic challenges, which reinforces governmental regulation. The financing models for sports development applications abroad are examined. Models have been found to differ by the use of direct and indirect methods of sports financing methods, including tax incentives. The experience of tax incentives application for sports promotion in the United States, Germany, the Netherlands, Hungary, and Belarus has been analyzed, similarities and differences of the ways goals are achieved have been identified. Possibilities for applying foreign experience in tax incentives for the sports development in the Russian Federation have been identified. Conclusions have been made on the need to further analysis of foreign experience in order to improve methods of indirect financing of sports development. The economic rationale for the proposed tax regulation in sports development should be ensured to prove feasibility thereof.https://managementscience.fa.ru/jour/article/view/300спортпрямое и косвенное финансированиеналоговые методырегулирование развития массового спортагосударственное финансирование |
| spellingShingle | S. V. Bogachov M. R. Pinskaya Yu. A. Steshenko Foreign Experience in Tax Regulation of Sports Development Управленческие науки спорт прямое и косвенное финансирование налоговые методы регулирование развития массового спорта государственное финансирование |
| title | Foreign Experience in Tax Regulation of Sports Development |
| title_full | Foreign Experience in Tax Regulation of Sports Development |
| title_fullStr | Foreign Experience in Tax Regulation of Sports Development |
| title_full_unstemmed | Foreign Experience in Tax Regulation of Sports Development |
| title_short | Foreign Experience in Tax Regulation of Sports Development |
| title_sort | foreign experience in tax regulation of sports development |
| topic | спорт прямое и косвенное финансирование налоговые методы регулирование развития массового спорта государственное финансирование |
| url | https://managementscience.fa.ru/jour/article/view/300 |
| work_keys_str_mv | AT svbogachov foreignexperienceintaxregulationofsportsdevelopment AT mrpinskaya foreignexperienceintaxregulationofsportsdevelopment AT yuasteshenko foreignexperienceintaxregulationofsportsdevelopment |