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 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.
Howard, D.R., Crompton, J.L. (2012). Financing Sport. Morgantown, WV: Fitness Information Technology, Inc
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