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Sportfinanzierung - Spannungen zwischen Markt und Staat

Editor

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

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.

Suggested Citation

  • Büch, Martin-Peter & Maennig, Wolfgang & Schulke, Hans-Jürgen (ed.), 2009. "Sportfinanzierung - Spannungen zwischen Markt und Staat," Edition HWWI, Hamburg Institute of International Economics (HWWI), volume 2, number 2.
  • Handle: RePEc:zbw:hwwied:2
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    Keywords

    Finanzierung; Sport; Sportfinanzierung; Sportveranstaltungen; Sportgroßveranstaltungen;

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