Word Files
Reference for Downloading Educational Files
  2. Management
  3. The role of tax exemptions on the development of small sports clubs from the point of view of club managers and sports experts in Isfahan

The role of tax exemptions on the development of small sports clubs from the point of view of club managers and sports experts in Isfahan

Number of pages: 121 File Format: word File Code: 31684
Year: 2014 University Degree: Master's degree Category: Physical Education - Sports
Tags/Keywords: Club development - Club managers - exercise - property - Small sports clubs - Sports experts - tax - Tax exemptions
  • Part of the Content
  • Contents & Resources

  • Summary of The role of tax exemptions on the development of small sports clubs from the point of view of club managers and sports experts in Isfahan

    Sports management and planning

    Dissertation for obtaining a master's degree

    Abstract

    The present study was conducted with the aim of determining the role of tax exemptions on the development of small sports clubs from the perspective of club managers and sports experts in Isfahan. The present research is a survey type. The statistical population of this research consists of managers of small sports clubs in Isfahan city, as well as sports experts who have doctorate degrees in sports management or economics. Due to the limited population (133 people), the entire statistical population was selected as a sample and the information related to the sample was collected through a researcher-made tax exemptions questionnaire that was prepared to measure three subscales (basic tax exemptions, income-based tax exemptions, and thematic tax exemptions). In this research, the Cronbach's alpha coefficient of the questionnaire was 0.89. To test the research hypotheses, Kolmogorov Smirnov, independent t, and one-sample t tests were used, and the significance level was p ? 0.01. The results of the research showed that from the point of view of managers and experts, tax exemptions and basic tax exemptions and subject tax exemptions play a role in the development of small sports clubs. However, there was no difference between the views of experts and club managers regarding tax exemptions.

    Key words: tax, tax exemptions, small sports clubs, club managers and sports experts.

    1-1       Introduction

    Today, sports have gone beyond a mere physical activity and have had a relatively high development in different countries. (Elahi, 1383) and as an economic sector of various dimensions, it plays a fundamental role in the production and consumption of sports goods and services and the economic development of different societies (Androv, 1380). To the extent that sports is considered as a trade and industry in most countries and statesmen in advanced countries consider sports as an important trade and industry along with other industries (Elahi, 1387).

    Professional sports, as one of the diverse fields of today's sports, has played a significant role in the advancement of the sports industry, so that care for sports The profession has made a significant contribution to the economy of many developed and developing countries (same source).

    The necessity of the globalization of sports, which began in the 1980s, changed the role of sports in society and created many income-generating opportunities for individuals, institutions, and various media (Ezdi, 2014).

    The special attractiveness of sports and the emergence of certain tendencies among all societies towards sports events have caused sports teams to become economic enterprises in order to develop and improve their quality. The main infrastructure of the sports industry is made up of clubs that act as production factories and economic enterprises (Askarian, 2013).

    Taxes refer to those government revenues that are taken from the income, property and consumption of people in the society according to the laws and without paying special compensation to cover public expenses (Bakhshi, 2011).

    Taxes are one of the most important tools by which governments pursue the three goals of allocating economic resources, redistributing income and meeting their expenses (Nazari, 2013).

    Governments levy taxes or grant tax exemptions within the framework of tax laws according to the existing conditions, in order to achieve the goals of income and social justice, as well as direct economic activities. to cover Of course, the granting of exemptions and the determination of their limits are different in different countries according to the goals pursued by that society (Aghaei, 1380).

    The use of the tax exemption policy in each case has its own economic and social justifications, but in any case, tax exemptions are granted to support a specific area, a special activity, or to help a specific group (Nazari, 1390).

    Perhaps it can be claimed that at the same time as the formation of the first human societies, taxation also appeared.The government needs income to exercise collective governance, the main of which is tax income. This source of income is preferred over other sources from the domestic economy due to its controllability; Therefore, the establishment of a regular and systematic tax system provides a suitable atmosphere for achieving various programs that should be anticipated in the form of economic development programs (Poormoqim, Nematpour and Mousavi, 2014).

    The role of sports in terms of social, psychological, cultural and physical in today's world is undeniable (Hosseini et al., 2015). The industrialization of sports and healthy recreation is one of the most important events of the last century. Mullin (1983) mentioned sports as an industry for the first time. He pointed out that any amateur and professional sports activity that increases the added value of sports goods and services is considered a sports industry (Asgarian et al., 2014).

    Currently, the discussion of privatization is being considered in all industries and the sports industry is not excluded from this category. In many countries of the world, the traditional structure of clubs has changed and the sports industry has been greatly promoted with the help of commercialization of clubs. In developed countries, the added value of the sports industry constitutes a significant part of the gross domestic product (GDP) and plays an important role in creating income, employment, and entertainment (Alidoost Qahfarkhi, Farahani, Nadran, 2019). Meanwhile, the sports industry in Iran is expensive. Iranian clubs receive funding from the government and do not have much income generating power (Tehran Stock Exchange Organization, 2013).

    The role of clubs in the sports industry is very important, so that professional sports clubs are considered the core of it, the root and core of the development of professional sports is formed within the clubs, and the main infrastructure of the sports industry is the clubs that are like production factories. And the economic enterprises of this industry operate (Khabiri, Elahi, 2014).

    1-2       Statement of the problem:

    In today's era, sports as an economic sector plays a role in the production and consumption of sports goods and services and the economic development of different societies, and it is now considered one of the influential factors in the growth of the national economy and one of the income-generating industries in the 21st century. Sports is one of the phenomena that has a dominant influence in modern society. No other aspect of social issues receives so much attention from the media (Van Heerden and Plessis [1], 2003).

    At the international level, sports has the 11th rank among various major industries (Asgarian et al., 2014). The sports industry includes parts such as sports goods, marketing, supervision of execution and financial support, professional sports, sports clothing, sports media and recreational sports and is growing every year (Androv, 2016; Ehsani et al., 2017; Izadi, 2018). In today's markets, companies are looking for new methods for their marketing activities and try to differentiate themselves from their competitors and increase their market share and sales, and for this purpose, they spend huge amounts of money. One of these methods is sports financial support, through which companies seek different goals by sponsoring events or sports clubs (Bulurian, 2017).

    Today, sports marketing has become a global income-generating industry in line with the industrialization of sports, which results in the acquisition of capital and income for sports organizations, which are in line with those processes such as ticket sales, television broadcasting rights, sponsors. financial and It has gained a lot of importance (Mohramzadeh, 2012).

    Sports has been out of the state of mere sports for years and has become a very inclusive industry and economic factor, even a political weapon (Shojaei, 2010). One of the ways to provide sufficient funds for sports activities, especially championship activities, is to attract investment from private companies and factories in the sports industry (Ehsani et al., 2017; Tandnavis and Ghasemi, 2016; Minagan, 2001; Smith [2], 2008). Sports sponsorship is a method that a company chooses to use to support a cultural, social or sports event and in order to achieve the marketing mix components of that company (Stotlar [3], 2009).

  • Contents & References of The role of tax exemptions on the development of small sports clubs from the point of view of club managers and sports experts in Isfahan

    List:

    Chapter One

    1-1               Introduction. 2

    1-2              Statement of the problem: 4

    1-3               Necessity and importance of research. 8

    1-4              Research objectives. 12

    1-4-1 The general purpose of the research. 12

    1-5 research hypotheses. 12

    1-6              Subject area: 13

    1-7              Definition of words and terms. 14

    Chapter Two

    2             Introduction. 15

    2-1              Part I: Taxation. 15

    2-1-1    Definition of tax: 15

    2-1-2     Types of tax: 15

    2-1-3     Background. 16

    2-1-4     History of taxation. 18

    2-1-5 The importance of studying tax exemptions. 19

    2-1-6 Types of tax exemptions. 19

    2-1-7 Review of exemptions granted in current laws. 23

    2-2              Part II: Sports. 24

    2-2-1 Definition of sports. 24

    2-2-2 Business and sports 25

    2-2-3 Marketing in the field of sports 29

    2-2-4 Sports industry. 31

    2-2-5 Division model of sports industry. 33

    2-3 Part Three: Business 34

    2-3-1 Business environment 34

    2-3-2 Business environment measurement criteria 35

    2-3-3 Corporate governance and its relationship with business environment 35

    2-3-4 Iran's status in business environment indicators (rank) Iran among the countries) 36

    2-3-5 Obstacles and problems to improve the business environment 37

    2-3-6 Business environment indicators 38

    2-3-7 Tax payment index 41

    2-3-8 The status of tax payment index in Iran. 43

    2-4              Part IV: Sports and taxes. 48

    2-4-1 Article 134 of the Direct Taxes Law: 48

    2-4-2 Executive Regulations of Article 134 of the Direct Taxes Law - approved 1380 49

    2-5 Studies conducted. 51

    2-5-1 Research done inside the country 51

    2-5-2 Research done abroad 57

    Chapter 3

    3 Introduction. 59

    3-1              Research method. 59

    3-2               Statistical population. 59

    3-3              Statistical sample, sampling method. 59

    3-4               Research tools. 59

    5-3              Validity and reliability of the research tool. 60

    3-6               HOW TO COLLECT INFORMATION. 60

    3-7              Statistical methods of data analysis 60

    Chapter 4

    4             Introduction. 62

    4-1               Individual characteristics. 62

    4-1-1 How to distribute the sample under investigation based on age. 62

    4-1-2     How to distribute the sample under review based on the field of study. 63

    4-1-3 How to distribute the sample under review based on educational qualification 63

    4-1-4 How to distribute the sample under review based on post. 64

    4-2 Descriptive statistics of research variables. 64

    4-3              Inferential data analysis 65

    4-3-1     Checking the normality of data distribution 65

    4-3-2     Test of hypotheses 65

    Chapter 5

    5            Introduction. 82

    5-1               Research summary. 82

    5-2               Research findings. 85

    3-5              Research discussion. 87

    5-4               General conclusion. 92

    5-5               Research limitations. 95

    5-6               Suggestions. 95

    5-6-1 Proposals arising from research. 95

    5-6-2 Suggestions for other researchers. 96

    Source:

    Ahngarpurandrian, Fariba. (1383). The impact of income tax (salary tax and business tax) on income distribution in Iran during 1380-1347. Al Zahra University. Master's Thesis.

    Yazdi, Alireza. (2004). "Description of factors affecting the attraction of sponsorship by Iran's professional football sponsoring companies". Unpublished master's thesis. Faculty of Physical Education and Sports Sciences, Tarbiat Moalem University, Tehran.

    Bakhshi, Laftaali.(2013). Public Finance. Tehran: Ekhtaz Farda Publication.

    Bolurian Tehrani, Mohammad.(2017). "Marketing and Market Management". Publication of the Business Studies and Research Institute. Second edition.

    Padash, Hamid. (1388).  Ease of doing business in Ease of doing business in Iran, World Bank report on Iran's business environment in 2010, Tehran: Department of Business Environment Studies, Islamic Parliament Research Center.

    Padash, Dunya; Hosseini, Mohammad Sultan and Khabeiri, Mohammad. (2010). Valuing the social and legal factors affecting the privatization of sports clubs. Number 11. pp. 52-33.

    Parks, Janet B.; RK. Zangz, Quarterman Jerome. Contemporary management in sports. Publication office of scientific works: 1382.

    Pezhuyan, Jamshid. (1373). Economic review of corporate taxes. Tehran: Vice-Chancellor of Economic Affairs, Ministry of Economic Affairs and Wealth. Pejhoyan, Jamshid. (2014). Challenges of the tax system in the Iranian economy. Majlis and Research Quarterly, year 11, number 45. p.: 12-26.

    Five years of sustainable efforts in the light of half a century of thought, Tax Affairs Organization of the country, vice-president of planning and information technology, summer 87. pp. 129-149.

    Pourmoqim, Seyedjavad Nematpour, Masoumeh and Mousavi, Mirhossein. (2004). Investigating the effective factors on the level of tax revenue collection in Iran's tax system. Economic Research Journal, No. 17.

    Tandnavis, Fereydoun. (2015). How to spend free time of university students in the country with emphasis on sports activities. PhD Thesis, University of Tehran.

    Tavakoli, Ahmad. (2006). Public finance. Tehran: Organization for Studying and Compiling Humanities Books of Universities. Publications: Smit.

    Jalali Farahani, Majid; Ali Dost Ghafarakhi, Ibrahim. (2012). Analysis of economic obstacles affecting the implementation of the general policies of Article 44 of the Constitution in the professional sports of Iran. Sports Management Studies, No. 19. pp. 128-109. Hajian, Farzin. (2004). Tax exemptions, the secret of the return of runaway capital. Accounting. Bank message. Azar 1384 – Number 446.

    Hosseini, Mohammad Sultan; Mojtahdi, Hossein; Naderian, Masoud and Hajat, Abedin. (2008). Investigating the economic effects of sports venues on the urban environment. Olympic Quarterly.

    Hashmati, Mohammad. (1389). Investigation and analysis of the effect of tax exemption subject to Article 132 of the Direct Taxes Law on the strategic priorities of the General Directorate of Tax Affairs of Qazvin. Master's thesis. Payam Noor University of Tehran Province. Faculty of Humanities and Management.

    Hamzepour, Mohammad Hossein; Sadr, Seyyed Kazem and Kefai, Mohammad Ali. (2012). Investigating corporate taxes in Iran based on the model of Islamic taxes. Iranian Economic Research Quarterly, No. 10. Khabeiri, Mohammad; Elahi, Alireza. (2004). Comparison of the status of professional football league clubs of the Islamic Republic of Iran according to UEFA criteria and selected clubs of Japan, South Korea, UAE and Türkiye. Quarterly Journal of Research in Sports Sciences, No. 8. P.: 15-35.

    Dastani, Kamil. (2012). The role of tax exemptions on the development of professional clubs from the point of view of club managers and sports experts. Master's thesis. Allameh Tabatabai University.

    Desoto, Hernando. The secret of capital. Translated by Fereydoun Tafzali. Tehran: Ney Publishing. 1385.

    Rezaei, Ibrahim. (1388). The role of incentives and effective tax rates in investment dynamics: a macroeconomic approach. Specialized tax quarterly. New period. The seventh issue, (series 55).

    Razavi, Seyyed Mohammad Hossein. Privatization and development of sports in the thought of physical education managers of the country. Sports science research paper. Number three. Summer 2015.

    Razavi, Mohammad Hossein; Good-looking, Muhammad; Kazemnejad, Anoushirvan and Asadi, Hassan. (2013). Privatization in sports with an emphasis on championship sports. Olympics, No. 28. pp. 75-86.

    Razavi, Mahdi and Mashrafe, Sam. (2004). Dynamic analysis of employment in Iran, Iranian Economic Research Quarterly. Number 18.

    Raisikia, Sadegh. (1393). Sports section. Description and analysis of tax exemption of clubs and sports institutions/non-exemption of economic, advertising activities and club grants. (May 4, 2013), from the Internet: /http://raesikia.com

    Rangriz, Hasan and Sohri, Gholamhossein.(2017). Public finance and setting the government's financial policy, Tehran: Commercial Publishing Company.

    Tehran Stock Exchange Organization. The transformation of professional business for the development of the economic capacities of sports. A report on the recognition of club management methods in Europe. A research report.

    Organization of Physical Education and Sports of the Islamic Republic of Iran. (2008). Outline of the strategy document for the development of a comprehensive system of physical education and sports (Volume 1). Tehran: Rad Samane Company.

    Salari, Abuzar. (2018). Investigating the impact of the tax system on the business environment. Economic magazine, monthly review of economic issues and policies, numbers 9 and 10, December and December 2018. pp. 111-130.

    Sultani, Hossein; Salehipour, Mohammad Amin.

The role of tax exemptions on the development of small sports clubs from the point of view of club managers and sports experts in Isfahan
How To Access The File
Related Contents:
Number of pages: 103 Category: Physical Education - Sports

Faculty of Physical Education and Sports Sciences Thesis for Master's Degree in Physical Education and Sports Sciences Majoring in Sports Management Abstract The main purpose of this research was to investigate the relationship between knowledge management and the level of entrepreneurship in managers of private clubs in Tehran. The current research is quantitative in nature, ...

Number of pages: 103 Category: Physical Education - Sports

Thesis for Master's Degree in Physical Education and Sports Sciences Abstract The main purpose of this research was to investigate the relationship between knowledge management and the level of entrepreneurship in managers of private clubs in Tehran. The current research is quantitative in nature, applied in purpose, and descriptive-correlation in method. The statistical ...

Number of pages: 65 Category: Physical Education - Sports

Master's Thesis Field: Physical Education and Sports Science (M.A) Major: Sports Management Abstract The purpose of this research is to examine the obstacles and provide suitable solutions for the establishment of a comprehensive quality management system in Hormozgan province, for this purpose, a descriptive research method was used to conduct the research. The statistical ...

Number of pages: 121 Category: Physical Education - Sports

Physical Education and Sports Science Thesis for Master's Degree Abstract Title: Designing a Football Development Strategy in Gilan Province Based on SWOT Analysis Student: Hesham Rostami The purpose of this research was to design a football development strategy in Gilan Province based on SWOT analysis. This applied research has been implemented with a descriptive-analytical ...

Number of pages: 89 Category: Physical Education - Sports

Dissertation for Master's Degree in Physical Education and Sports Science - Sports Management Abstract The purpose of this research was to investigate the relationship between the social responsibility of Premier League football clubs and audience satisfaction. The current research is a descriptive-correlational research and is applied in terms of purpose. The statistical ...

Number of pages: 78 Category: Physical Education - Sports

Dissertation for Master's Degree Field of Study: Physical Education and Sports Science Major: Sports Management Abstract: One of the strategies that has been recently noticed in most countries of the world is the management and planning for the development of tourism in areas that have the necessary potential to expand this industry. Sports tourism is a branch of tourism that is ...

Number of pages: 118 Category: Physical Education - Sports

Dissertation for Master's Degree in Sports Management Abstract The purpose of this research was to determine the relationship between participation in recreational sports and the dimensions of social capital in young people aged 15-29 in Tehran. The sample size was calculated using Cochran's formula of 384 people and sampling was done by random cluster method. The current ...

Number of pages: 109 Category: Physical Education - Sports

Dissertation for Master's Degree (M.A.) Major: Sports Management Abstract: The purpose of this research is to identify and prioritize the obstacles of financial support for championship sports in Fars province. The current research method is a survey and the statistical population of this research includes sports professionals (university sports management professors), sports ...

Number of pages: 135 Category: Physical Education - Sports

Master's Sports Management Abstract: The purpose of this research was to identify the gap in the quality of services provided and expected in the General Directorate of Sports and Youth of Kohgiluyeh Vivir Ahmad province. This research is a descriptive-survey type of study. The statistical population of this research was the referrals of Sports and Youth Department of Kohgiluyeh ...

Number of pages: 141 Category: Management

An academic thesis for obtaining a master's degree in the field of business management with a financial focus. Urban renovation and urban development charges are considered one of the most stable and healthy sources of income for municipalities, which are received from citizens according to the urban renovation and urban development law (1347). However, an important and ...