Evaluation of the taxation of football players' incomes in Turkey from the perspective of tax justice

The taxation of football players constitutes a significant area of study within sports economics and public finance. In Turkey, the incomes of professional footballers consist of various components such as transfer fees, salaries, bonuses, and sponsorship revenues, all of which are taxed under the income tax legislation as wage income. The current practice, characterized by a fixed withholding tax rate varying by league level and a limited annual tax return obligation for high-income athletes, faces criticism regarding its compatibility with tax justice and raises constitutional concerns related to the principle of equality. Moreover, the failure of sports clubs to timely and accurately report and remit withheld taxes in accordance with the legislation leads to unfair competition among taxpayers and issues of double taxation. While Turkey's comparatively low tax rates offer fiscal advantages to foreign footballers in international comparisons, this situation conflicts with the general principles of the tax system and social justice. Additionally, despite efforts to mitigate double taxation risks for international athletes through multilateral agreements, practical deficiencies persist. The restructuring of the fixed-rate withholding tax system towards broader application of progressive taxation, enhancement of tax authority audit mechanisms, and increased transparency and efficiency in sports financing are emphasized as critical reforms. This study aims to analyze the legal framework and tax policies governing the taxation of professional football players in Turkey, and to assess the positive and negative impacts of these practices on tax justice, taxpayer rights, and revenue collection.