Review article
https://doi.org/10.31141/zrpfs.2022.59.143.101
Subsidizing amateur sports through the tax system: a comparative law analysis of tax breaks for amateur athletes in the USA, Germany and Croatia
Šime Jozipović
; Ekonomski fakultet Sveučilišta u Splitu, Split, Hrvatska
Abstract
The Republic of Croatia, similar to the EU in general considers it to be especially important to
support sport and athletic activities. Sport helps to create a more inclusive society and enhances public
health in general. Croatia has therefore, like many other jurisdictions created special incentives for
athletes. These incentives are in many countries limited to amateur sports, while the Croatian legal
system contains benefits for both amateur athletes and professional athletes. An especially popular
method to grant such benefits is through the tax system. This paper analyses tax incentives for
amateur athletes in Croatia, Germany and the USA. It compares the requirements for beneficial tax
treatment to be granted, the role of sport clubs and the contractual relationships between athletes and
clubs. Based on this, the paper shows the extent to which amateur athletes can receive a beneficial
tax treatment in the respective jurisdictions and compares the various shortcomings of the individual
mechanisms by which those advantages are granted.
Keywords
income tax; amateur sport; tax break; tax advantaged treatment; sports club
Hrčak ID:
275649
URI
Publication date:
26.4.2022.
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