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The system of Hungarian sport financing, with special regard to public finance aspects

Author

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  • Tóth, Nikolett Ágnes
  • Mátrai, Gábor

Abstract

Sport, as a sector of national strategy, has a key role in the economic and social development of Hungary and in the successful achievement of its national economic and national policy goals. The promotion of sport, sports activities, the creation and putting in place of the conditions for playing sport is – among other things – a public task of the state, which also implies state funding and the management of public funds. Transparency, accountability and integrity are the most important principles for the use of public funds, and should be a key priority for sports funding. Sports financing needs to move from an extensive to an intensive phase, and the introduction, development and widespread use of the latest innovative technologies in the field of sport must be prioritised. Spending and investment in sport, in the sport sector, and the further conscious and thoughtful development of the sport ecosystem can be seen as a multiple return on investment.

Suggested Citation

  • Tóth, Nikolett Ágnes & Mátrai, Gábor, 2023. "The system of Hungarian sport financing, with special regard to public finance aspects," Public Finance Quarterly, Corvinus University of Budapest, vol. 69(2), pages 81-98.
    • Handle: RePEc:pfq:journl:v:69:y:2023:i:2:p:81-98
    DOI: https://doi.org/10.35551/PFQ_2023_2_5
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    More about this item

    Keywords

    functions of sport; sports financing; sports expenditure budget; TAO system; sports satellite accounts; sports spending efficiency;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • K39 - Law and Economics - - Other Substantive Areas of Law - - - Other

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