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Public Challenges for Sports Management in Slovakia: How to Select the Optimum Legal Form of a Sport Club?

Author

Listed:
  • Juraj Nemec

    (Faculty of Economics, Matej Bel University Banska Bystrica, Slovakia)

  • Miroslav Nemec

    (Faculty of Humanities, Matej Bel University Banska Bystrica, Slovakia)

Abstract

There are many issues to be addressed by the manager of a sports organization/club who wishes to optimize its functioning. There are also many ways the “state” influences all entities in a society, including the sports sector. In our paper we focus on how tax and accounting rules and other public legislation influences the choice of legal form for a sports club. The data come from our own experiences and research in three sport branches – football, triathlon and orienteering. The research results are self-evident and it was unnecessary to validate them with statistical analysis – the size of the budget and probably also the structure of revenues are the main factors influencing the decision on the legal form of a sports club.

Suggested Citation

  • Juraj Nemec & Miroslav Nemec, 2009. "Public Challenges for Sports Management in Slovakia: How to Select the Optimum Legal Form of a Sport Club?," ACTA VSFS, University of Finance and Administration, vol. 3(2009), pages 116-123.
  • Handle: RePEc:prf:journl:v:3:y:2009:i:1:p:116-123
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    References listed on IDEAS

    as
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