IDEAS home Printed from https://ideas.repec.org/h/lum/prchap/06-29.html
   My bibliography  Save this book chapter

Tax Fraud Due To The Ambigous Sportsman Tax Status

In: The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challenges | May 10-11, 2018 | Stefan cel Mare University of Suceava, Romania

Author

Listed:
  • Florin BOGHEAN

    (University Stefan cel Mare , Suceava, Romania)

  • Ioana ZUBAȘ

    (University Stefan cel Mare , Suceava, Romania)

Abstract

Sports activity has been analyzed over time by sociologists, doctors, sports analysts, and more recently by economists and lawyers. The overall objective of the paper is to tackle only a part of what would be generically called in foreign doctrine, sports accounting and its tax implications, namely the part that strictly aimes at the athlete, as one of the main actors not only of sports activity in the sense of competition, but also in terms of economic activity governed by legal norms. Our research aims, on the one hand, to highlight the fact that sports activity is an area of public interest, and on the other hand that it is necessary to research the accounting and tax implications in sport in order to reduce the impact of money laundering through this activity and to create a reasonable assurance to all the beneficiaries in this branch whatever they are (athletes, clubs, investors, fans).

Suggested Citation

  • Florin BOGHEAN & Ioana ZUBAȘ, 2018. "Tax Fraud Due To The Ambigous Sportsman Tax Status," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), The 14th Economic International Conference: Strategies and Development Policies of Territories: International, Country, Region, City, Location Challen, edition 1, volume 6, chapter 29, pages 332-344, Editura Lumen.
    • Handle: RePEc:lum:prchap:06-29
    DOI: https://doi.org/10.18662/lumproc.84
    as

    Download full text from publisher

    File URL: https://proceedings.lumenpublishing.com/ojs/index.php/lumenproceedings/article/view/91/86
    Download Restriction: no
    File URL: https://proceedings.lumenpublishing.com/ojs/index.php/lumenproceedings/article/view/91
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.18662/lumproc.84?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Sports fraud; taxation; sports management;
    All these keywords.

    JEL classification:

    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • F2 - International Economics - - International Factor Movements and International Business
    • F3 - International Economics - - International Finance
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lum:prchap:06-29. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Antonio Sandu (email available below). General contact details of provider: https://proceedings.lumenpublishing.com/ojs/index.php/lumenproceedings .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.