Evaluation of financial incentives for footbal sector in Turkey

Football, which is the most common among sports branches, has been met with a lot of interest from the first period of society. Football will remain the most popular sport as long as it is not replaced by a new one in human history.Football has ceased to be a voluntary sport in the last century and has become an industry under the influence of globalization. Growing economically every year, this sector is supported by states for both socio-economic and political reasons. In Turkey, the state has been tasked with "promoting the spread of sport to the masses" and "protecting sport and sportsman" in accord once with the constitution. In this context, football clubs, football players and technical taffies encouraged by the central government and local administrations with different tools. With this thesis, it is aimed to determine the contribution of financial incentives to the development and success of Turkish football to the football industry by means of tax tool in Turkey and the effect of attraction Center for foreigners. In order to make these determination sand to understand the subject, the development of the sector and the provisions of the taxation of football in Turkey have been examined, and the taxation conditions in Turkey have been compared with examples, and then the incentives for the sector, clubs, footballer and technical men in Turkey have been evaluated with some data that have determined. As a result of these review sand evaluations, the taxation of Turkey's footballers low rate is among implementing countries, flat-rate taxation caused by the injustice, yet the average age low and flat-rate taxation in Turkey, which makes it attractive to high foreign players, the promotion of clubs that fail to reduce their debt to evaluate the right places and the incentives and supports provided to the sector did not contribute to the success of Turkish football.