Document Type : Research Paper

Authors

1 tarbiyat modares university

2 Associate Professor, Tarbiat Modares University, Tehran, Iran

3 Tarbiat Modares

4 associate professor of sport management

10.22124/jsmd.2023.23244.2741

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. Data were collected through in-depth and semi-structured interviews with 12 experts. In order to check the reliability of the information obtained from reliability methods; Such as expert control and review were used to validate the categories and categorize them.
Results: The results of the theme analysis include the ten main themes that expand the underground economy in Iranian football, including 1. The unsystematic nature of the betting market 2. The susceptibility of football to money laundering 3. The weakness of the tax system and culture in sports 4. The severity of laws 5. Defective economic policies 6. Structural-organizational inefficiency in football 7. Management weakness 8. Government interference and government rents 9. Corruption and lack of will to fight it 10. Low institutional quality; which were placed in the 4 main cultural, political, legal and structural dimensions.
Conclusion: 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.

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