Public Challenges for Sports Management in Slovakia: How to Select the Optimum Legal Form of a Sport Club?

Juraj Nemec () and Miroslav Nemec ()
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Juraj Nemec: Faculty of Economics, Matej Bel University Banska Bystrica, Slovakia
Miroslav Nemec: Faculty of Humanities, Matej Bel University Banska Bystrica, Slovakia

ACTA VSFS, 2009, vol. 3, issue 2009, 116-123

Abstract: There are many issues to be addressed by the manager of a sports organization/club who wishes to optimize its functioning. There are also many ways the “state” influences all entities in a society, including the sports sector. In our paper we focus on how tax and accounting rules and other public legislation influences the choice of legal form for a sports club. The data come from our own experiences and research in three sport branches – football, triathlon and orienteering. The research results are self-evident and it was unnecessary to validate them with statistical analysis – the size of the budget and probably also the structure of revenues are the main factors influencing the decision on the legal form of a sports club.

Keywords: public finance; sports; football; triathlon; orienteering; legal form of a sport club (search for similar items in EconPapers)
Date: 2009
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