Naslov
Organisation and financing of football clubs in Croatia

Autori
Bajo, Anto ; Primorac, Marko ; Grubišić, Lucija

Izvornik
MEST Journal (2334-7171) 4 (2016), 2; 11-22

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
football ; financing ; organisation ; performance ; indicator

Sažetak
The football has been gradually transformed from a sport game and a popular social phenomenon into a market activity attracting significant foreign investment all over the world. Clubs are increasingly investing in the transfer of players which is why this sector grips attention in the economy and fiscal systems. There is a set of dilemmas relating to the legal status of football clubs in Croatia, their accounting policies and tax liabilities, but also the subsidies they receive from the public sector. It is reasonable to wonder to what extent football remained in the area of public - sport and financial - interest and to what extent is it subject to private interests, driven by profit motives. To the extent they are dominated by private interests, football clubs should be deprived of preferential tax treatment, significant public subsidies and other benefits enjoyed at the burden of the public sector.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA