Taxation of professional football and comparison of the big five European leagues and the Turkish super league with TOPSIS method in terms of taxes

The main purpose of the study titled "Taxation of Professional Football and Comparison of the Big Five European Leagues and the Turkish Super League with TOPSIS Method in terms of Taxes" is to examine the high fees during transfer transactions of football players who stand out in the globalized world as well as the status of taxability of these fees in terms of football clubs or players and to offer solutions to the problems and possible problems occurring as a result of this situation by evaluating the same along with exemplary approaches in the five major European leagues. The study will examine the history of institutions and organizations engaged in sports and sports activities trying to make a detailed evaluation in this respect from past to present. In Turkey, there is no taxation on institutions or individuals engaged in amateur sports. However, professional sportsmen and institutions are taxed due to wage earning. Therefore, this study will try to examine advantages or disadvantages in terms of tax. By identifying the wage income of professional football players and which of such income can be considered as wage, the study will try to evaluate their taxability under which laws by comparing the practices in different countries with TOPSIS analysis. Furthermore, the balance sheets of Fenerbahçe Sports Club, Galatasaray Sports Club, and Beşiktaş Sports Club, known as the 'big three' in the Turkish Super League will be evaluated examining the comparison of the tax income generated by these three clubs for Turkey. Keywords: Professional Football, TOPSIS, Professional Football Taxation