TAX POLICY IN SPORTS
Abstract
The article examines good practices and opportunities for tax relief in sports. Tax payments are considered as costs to the sports organization and in this connection the current question of their reduction has been raised. Some of the tax and customs tax reliefs, sponsorship tax treatment and double taxation issues are presented. The conclusions emphasize the importance of the fiscal policies implemented by the state in the context of strategic orientations in socio-economic development and the instruments for achieving the goals set.
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Kalaykov, Y. (2010). Tehnologiya na finansiraneto (ponyatiya i mehanizmi) S., izd. „Avangard“.
Krastev, B. (2013). Finansov analiz. VUARR - Plovdiv.
Tsanev, St. (2004). Sportat v evropeyskata perspektiva na Balgariya. „Novo vreme“, br. 5, s. 125 131.
Normativni dokumenti
Zakon za danatsite varhu dohodite na fizicheskite litsa
Zakon za zadalzheniyata i dogovorite
Zakon za korporativnoto podohodno oblagane
Zakon za litsata i semeystvoto
Internet resursi
http://www.capital.bg/politika_i_ikonomika/bulgaria/2011/11/28/1214543_danuci_za_zdrave/ (vidyano na 15.09.2019)
www.nap.bg/page?id=166 (vidyano na 15.09.2019)
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New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria - contract № КП-06-НП1/5 of 17.12.2019 in the competition of Bulgarian scientific periodicals – 2019
New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016
The contents of this publication do not necessarily reflect the position or opinion of the National Science Fund of the Republic of Bulgaria. The opinions expressed are those of the author(s) only and should not be considered as representative of the National Science Fund’s official position.
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