Public Challenges for Sports Management in Slovakia: How to Select the Optimum Legal Form of a Sport Club?
AbstractThere 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.
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Bibliographic InfoArticle provided by University of Finance and Administration in its journal ACTA VSFS.
Volume (Year): 3 (2009)
Issue (Month): 2009 ()
public finance; sports; football; triathlon; orienteering; legal form of a sport club;
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