Abstract
The subject of the study is the indirect financing of sports development abroad through tax incentives. This paper aims to analyze and summarize foreign experience of tax approaches to the sports development and to substantiate the possibility of its application in the Russian Federation. The following methods were used: content analysis of scientific papers and the legal framework related; comparing the different sports funding models and the tax instruments used in the analyzed countries to promote sports; logical synthesis to gain insights and form recommendations. Sports currently play an important role in addressing both social and economic challenges, which reinforces governmental regulation. The financing models for sports development applications abroad are examined. Models have been found to differ by the use of direct and indirect methods of sports financing methods, including tax incentives. The experience of tax incentives application for sports promotion in the United States, Germany, the Netherlands, Hungary, and Belarus has been analyzed, similarities and differences of the ways goals are achieved have been identified. Possibilities for applying foreign experience in tax incentives for the sports development in the Russian Federation have been identified. Conclusions have been made on the need to further analysis of foreign experience in order to improve methods of indirect financing of sports development. The economic rationale for the proposed tax regulation in sports development should be ensured to prove feasibility thereof.
Highlights
The subject of the study is the indirect financing of sports development abroad through tax incentives
This paper aims to analyze and summarize foreign experience of tax approaches to the sports development and to substantiate the possibility of its application in the Russian Federation
The following methods were used: content analysis of scientific papers and the legal framework related; comparing the different sports funding models and the tax instruments used in the analyzed countries to promote sports; logical synthesis to gain insights and form recommendations
Summary
А Н Н ОТА Ц И Я Предметом исследования является косвенное финансирование развития спорта за рубежом на основе использования элементов налогового регулирования. Цель работы — анализ и обобщение зарубежного опыта налоговых подходов по развитию спорта и обоснование возможности его применения в Российской Федерации. Использованы следующие методы: контент-анализ научных публикаций и нормативно-правовой базы; сравнение различных моделей финансирования и применяемых в анализируемых странах налоговых инструментов регулирования развития спорта; логическое обобщение для формулировки выводов и рекомендаций. Рассмотрены модели финансирования развития спорта, используемые другими странами. Определены возможности использования в Российской Федерации зарубежного опыта налогового регулирования развития спорта. При этом следует обеспечить экономическое обоснование предлагаемых к внедрению инструментов налогового регулирования, применяемых за рубежом. Ключевые слова: спорт; прямое и косвенное финансирование; налоговые методы; регулирование развития массового спорта; государственное финансирование. А. Зарубежный опыт налогового регулирования развития спорта.
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