Naslov
Operations of football clubs in Croatia

Autori
Bajo, Anto ; Primorac, Marko

Izvornik
Fiscus : prudent and responsible public sector financial management (1849-9317) 1 (2016), 1; 1-19

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo

Ključne riječi
Footbal ; public sector ; Croatia

Sažetak
Football has undergone a gradual transformation, from a game, a sport and a popular social phenomenon to 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 commands the attention of economic and fiscal systems. There is a set of dilemmas relating to the legal status of football clubs, 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 has remained in the area of public - sporting 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 their preferential tax treatment, significant public subsidies and other benefits enjoyed at the expense of the public sector.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA