Seyed Mehdi Seyed Bagheri; Rasool Norouzi Seyed hossini; Marjan Saffari; Esmaeil Sharifian
Abstract
Objective: The aim of the current research was to identify the factors affecting the expansion of the underground economy in professional football in Iran.Methodology: The research method was qualitative and thematic analysis. The statistical population of the research was all people who are knowledgeable ...
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Objective: The aim of the current research was to identify the factors affecting the expansion of the underground economy in professional football in Iran.Methodology: The research method was qualitative and thematic analysis. The statistical population of the research was all people who are knowledgeable and involved in the economic issues of football, and the snowball sampling method (linear type) was used. Data were collected through internal and semi-structured interviews with 12 experts.Results: The results of the theme analysis include ten main themes that expand the underground economy in Iranian football, including 1. Unsystematic betting 2. Susceptibility of football to money laundering 3. Weakness of the tax system and culture in sports 4. Weakness of laws and tightening of prohibitions 5. Policies Economic defect 6. Structural-organizational inefficiency in football 7. Management weakness in football 8. Government administration and government rents 9. Corruption and lack of resistance to fight against it 10. Institutional dysfunction. Which were placed in the 4 main cultural, legal, political-economic and structural-organizational dimensions.Conclusion: In general, according to the findings of the research, it can be concluded that in order to reduce the underground economy in the sports industry, especially football, the administrative and management system of football should be depoliticized and the government's interference in this field should be minimized. Also, while developing the tax culture, the provincial tax system should be formulated according to the specific characteristics of football and by providing a platform for privatization in football, the possibility of free competition can be created.
hossein zareian; mohammad sadegh afroozeh; mostafa afshari
Abstract
Objective: One of the key issues in any economic system is transparency in tax matters and the turnover of institutions and governmental and non-governmental organizations. Lack of transparency and accuracy in financial intelligence can lead to tax evasion or, in other words, a shadow economy. Shadow ...
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Objective: One of the key issues in any economic system is transparency in tax matters and the turnover of institutions and governmental and non-governmental organizations. Lack of transparency and accuracy in financial intelligence can lead to tax evasion or, in other words, a shadow economy. Shadow economy is a factor that undermines the basis of the economic system of the country by disregarding the state in its goals by questioning justice in payment in the tax system. Therefore, given the importance of the development of the sports industry, identifying examples of shadow economy in this area is of great importance.Methodology: Considering the qualitative and exploratory nature of the subject, the qualitative research method of grounded theory and Glaser method (1992) was used. First through the preliminary studies, the introductory list of effective factors was identified. Then Semi-structured interviews were conducted with (n = 25) elite knowledgeable about the subject of research. The validity of the present study was evaluated by the interviewees and then by professors and confirmed. The reliability of the results was 75 percent based on the method of the audit of the process. For data analysis, logical inductive method has been used during three stages of open, axial, and selective coding.Results: . Results open coding showed that 119 indicators could be indicative of the incidence of shadow economy in the development of professional sport in Iran. Then at the axial coding stage, the indicators were classified in 23 concepts. Finally, the 8 categories identified were selected through selective codification including tax transparency, Legal gaps, tax pay culture, taxpayer training, fraud, concealment, tax attitude and management gaps.Conclusion: In general, due to the move of sports clubs to privatization, the need for strict compliance with financial reporting requirements and the prevention of any hidden economy, the production and presentation of transparent and reliable financial information for better decision making and increased investor confidence in capital It's inevitable that Iranian clubs will be considered. Therefore, policymakers for the development of the country's sports industry can use the indicators, concepts and categories identified in their future plans to prevent any incidents and factors of the shadow economy in Iranian professional sport.
