Taxatement on professional football clubs and footballers in Turkey

In this work, called "Taxation of Professional Clubs and Footballers in Turkey", basic subject is the transfers of footballers' playing rights between professional football clubs has increased with the effects of globalization. For that reason players' salaries and also payments for buying this players' playing rights became huge values. In this work, basic aim is efforts of taxement on professional football clubs and footballers and also reference between with the other country examples, and trying to find solution advices for these. In this work, foundations and also institutions placed in sports and sportive activities will investigate in historical development. From foundation to today this kind of big organisations will try to explain with details. In our national tax system, there are some differences between amateur and professional sportmen and also for football players. In our country, only sport that has been accepted as a professional sport is football. As a result of this situation, i will try to explain what is professional football's advantages and disadvantages. In this work, i will also try to explain the relationship between tax laws and people who placed in Turkish football organisation. As a result of this relationship our country's taxation system and taxament exeptions will try to evaluate. Double taxation will try to write with full meaning and exeptions and also i will try to write a general evaluation for foreign professional football players who play in Turkish Super League. Salary income, what can be accepted as a salary but also what can't be accepted as a salary will try to define and also how can this salary incomes have taxed by tax laws. As a consequence of this, i will reference our tax system on professional football players with other country's professional footballers. Key Words: Turkish Tax System, Professional Football Clubs, Professional Footballers, Salary Income, Interaption on Salary Income.