Tax Policy In The World Of Sport Exemples In Turkey, Uk, Spanish, Italy And Germany

10.62591/ajpa.2023.12.07

Abstract

Taxes are the most important source of revenue the state relies on to maintain public services.
The basic objective of our tax system is to collect taxes in a fair and balanced manner, within
the framework of the principles set out in the Constitution. Taxes on income make up a large
proportion of tax revenues. In this context, salary income is taxed under the Income Tax Act
and there are special regulations for the salary of athletes for the promotion of sport. Looking
at Turkey's tax system, different methods of taxing athlete fees have been applied at different
times. Comparisons with other countries show that in Turkey, the income tax rates applied to
athlete salaries are relatively low, causing problems in terms of tax fairness. The study
examined the legal regulations on the taxation of athlete fees and the implementation processes
of these regulations, as well as proposals for the correction of practices that distort tax fairness.