Abstract:
Tax Escaping There are numerous, varied, and complex ways and issues that make it difficult to provide a comprehensive definition of this concept, yet there is a general definition of tax evasion by any allegedly legal or unlawful attempt to pay or Paying less is called tax evasion. The increasing commercialization of the sports industry and its growing popularity, coupled with the lack of a precise and integrated tax system, have complicated the issue of taxation in the country's sport. There is evidence of non-compliance with tax laws and regulations and the evasion of payment by some athletes and clubs in the country. Given the role of tax revenue as one of the most important sources of government revenue in economic stability and less reliance on national resources, especially in developed countries, the present study aimed at preventing tax evasion in the sports industry Iran was done. The statistical population of the study consisted of all club managers as well as all sport managers including heads and deputies of the General Directorate of Sport and Youth, with whom collaboration was possible for researchers. Six barriers and 7 strategies were selected as the main variables and the main questions of the questionnaire were used in the form of a 5-point Likert scale. The face and content validity of the questionnaire was confirmed by the university professors before distribution among the statistical population. Based on the results of the study, strategies for allocating all or part of the tax paid to the sports sector, training and enhancing tax knowledge, cultivating to improve tax insight, and applying incentives and penalties to increase taxpayers' accountability as strategies They were identified to prevent tax evasion in the country's sport.
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