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Barriers and solutions of promoting tax culture in sport
Poster Presentation
Paper ID : 1286-11THCONF
Authors
1استادیار دانشگاه رازی، کرمانشاه
2Masters
3کارشناس ارشد مدیریت ورزشی
Abstract
Introduction: Tax culture means attitudes, approaches, social values, current regulations and level of people’s knowledge about tax. Excessive commercialization of sports and its popularity along with lack of a concise and integrated tax system have made the issue of tax much complicated. There are some evidence about tax evading in sport by athletes and clubs in the country. Considering the role of tax as one of the main resources of governments in making stable economy and not relying too much to national resources, especially in developed countries, this research executed to identify barriers and solutions of promoting tax culture in sport in Iran.
Methodology: To deal with research questions, both qualitative and quantitative methods were used. Population of this research included all sports club managers, heads and officials of sports and youth ministry. Semi-structured interviews and questionnaires were used to identify barriers and strategies for promoting tax culture. The semi-structured interview helps the respondent to express his or her own meaning without limitation and the interviewer has the possibility to resolve any ambiguities and extract the most transparent answer. Prior to the interview, participants were allowed to record audio conversations. Each interview lasted about 40 to 30 minutes. Then the audio file was loaded onto the paper and the coding process was performed. 7 barriers and 7 solutions as the main structure of questionnaire recognized and used in a 5 value Likert scale. Data analysis was done using SPSS 16.
Results: Data analysis showed that participants intend barriers of promoting tax culture very important. Moreover, they generally believed that assigning tax to sport sector is an important solution.
Discussion: Based on results, solutions such as assigning all or a part of tax to sports, education to increase tax knowledge, rising tax comprehension, and using motivational and punishment ways recognized as solutions of promoting tax culture in sports. It seems that in order to establish an efficient tax system in sports, it should be stop the activity of many semi-governmental institutions and clubs, the sport in the country go through a rational process to privatization (not quasi-state) And economic transparency will dominate all economic activities of the country so that sports stakeholders pay their tax share over their income.
Methodology: To deal with research questions, both qualitative and quantitative methods were used. Population of this research included all sports club managers, heads and officials of sports and youth ministry. Semi-structured interviews and questionnaires were used to identify barriers and strategies for promoting tax culture. The semi-structured interview helps the respondent to express his or her own meaning without limitation and the interviewer has the possibility to resolve any ambiguities and extract the most transparent answer. Prior to the interview, participants were allowed to record audio conversations. Each interview lasted about 40 to 30 minutes. Then the audio file was loaded onto the paper and the coding process was performed. 7 barriers and 7 solutions as the main structure of questionnaire recognized and used in a 5 value Likert scale. Data analysis was done using SPSS 16.
Results: Data analysis showed that participants intend barriers of promoting tax culture very important. Moreover, they generally believed that assigning tax to sport sector is an important solution.
Discussion: Based on results, solutions such as assigning all or a part of tax to sports, education to increase tax knowledge, rising tax comprehension, and using motivational and punishment ways recognized as solutions of promoting tax culture in sports. It seems that in order to establish an efficient tax system in sports, it should be stop the activity of many semi-governmental institutions and clubs, the sport in the country go through a rational process to privatization (not quasi-state) And economic transparency will dominate all economic activities of the country so that sports stakeholders pay their tax share over their income.
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