Taxation of players and professional sport clubs in Turkey

Ill ABSTRACT Sports is an action which is very effective on nations, which is becoming more organizational, and which is becoming more and more popular for people from day to day. While the sport was an individual neccessity at the beginning, today it has got a social aspects, and also sort is a social neccessity now. Of the sport activities which we have mentioned their social effect, football is the most important and popular sport branch. Therefore this study has been limited to football clubs and the taxation of football players. Football has become one of the most important sectors both in Turkey and all over the world. This fast growing of football has caused taxational problem together with its international dimention. The fact that football has been associated with illegal economy and the ways of utilizing black money has forced the authorities to registrate the financial structure of football and football clubs. This study has deelth with the organizational and financial structures of professional football clubs, their places in Turkish Tax System and their taxational responsibilities.