عنوان مقاله [English]
The aim of the present study was to estimate relative contribution of managerial factors on tax fraud in professional coaches and athletes of sport clubs in Isfahan province. Considering that the statistical population consisted of professionals and managers including professional coaches and athletes, CEOs and vice presidents of professional sport clubs and sport management and finance professors and since it was difficult to reach them, the sample was selected by convenience and census sampling methods (n=119). A researcher-made questionnaire was used to collect data. The face and content validity was approved by experts and its construct validity was approved by confirmatory factor analysis. Cronbach’s alpha of 0.91 showed the desired reliability. For data analysis, stepwise multiple regression test, one-sample t test and Friedman test were used. Results showed that both studied variables (managerial factors in sport and managerial factors in taxation affairs organization) could significantly predict professional coaches and athletes’ tax fraud and managerial factors in sport were stronger predictors than managerial factors in taxation affairs organization. Among managerial factors in sport, lack of timely payment of the athletes and coaches’ contract amount and among managerial factors in taxation affairs organization, lack of justice in tax payment were introduced as the most important factors of tax fraud. In general, according to these findings, it can be concluded that some of the managerial factors in professional sport and taxation affairs organization can be revised which will improve the condition of tax in sport and develop sport facilities in Iran.
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