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Sportfinanzierung - Spannungen zwischen Markt und Staat

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Editor Info

  • Büch, Martin-Peter
  • Maennig, Wolfgang
  • Schulke, Hans-Jürgen

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Abstract

Sport wird einerseits wie jede andere Tätigkeit in der Gesellschaft mit öffentlichen Abgabelasten beschwert, andererseits im Vergleich zu ähnlichen Tätigkeiten steuerlich geschont und sogar öffentlich unterstützt. Diese Ambivalenz der steuerlichen Behandlung des Sports hat wiederholt Fragen nach der öffentlichen Finanzierung des Sportes aufgeworfen: Inwieweit sind Leistungen der öffentlichen Hände gerechtfertigt, inwieweit lösen Sportveranstaltungen den Tatbestand der Besteuerung aus? Dieser von Hans-Peter Büch, Wolfgang Maennig und Hans-Jürgen Schulke herausgegebene Band versucht, unter dem Motto Science meets Practice ausgewählte Fragestellungen zu dieser Problematik aus wissenschaftlicher und sportpolitischer Sicht zu beantworten. --

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Bibliographic Info

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This book is provided by Hamburg Institute of International Economics (HWWI) in its series Edition HWWI with number 2 and published in 2009.

Volume: 2
Handle: RePEc:zbw:hwwied:2

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Related research

Keywords: Finanzierung; Sport; Sportfinanzierung; Sportveranstaltungen; Sportgroßveranstaltungen;

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