Barriers and solutions of promoting tax culture in Iran's sports

Kiani Mohammad Saeid. Barriers and solutions of promoting tax culture in Iran's sports. Journal of Education, Health and Sport. 2019;9(6):218-229. eISNN 2391-8306. DOI http://dx.doi.org/10.5281/zenodo.3242183 http://ojs.ukw.edu.pl/index.php/johs/article/view/7014

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Received: 05.05.2019. Revised: 25.05.2019. Accepted: 10.06.2019.

Barriers and solutions of promoting tax culture in Iran's sports

Mohammad Saeid Kiani

Master of Sport Management at Razi University of Kermanshah

Abstract

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 a complicated matter. 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 economic stability and not relying too much to national resources, especially in developed countries, this research executed to indentify barriers and solutions of promoting tax culture in sport in Iran. The statistical population of the study consisted of all club managers as well as all sports managers including heads and deputies of all departments of sports and youth that could be collaborated with them for researchers. Six obstacles and seven strategies were selected as the main variables and used as the main questions of the questionnaire in the framework of Likert scale of 5 values. The face and content validity of the pre-distribution questionnaire was confirmed by university professors. According to the research results, the methods for allocating all or part of the tax paid to the sports sector, training and raising tax knowledge, culture for improving tax insights, and employing incentive and punitive measures to increase the taxpayer's liability as strategies Promotion of tax culture in the country's sport was identified.

Key words: solutions, tax culture, barriers, sport.