Adózási specialitások Magyarországon a sportszervezetek versenyképessége tükrében

Abstract

The relevance of the sports has increased in the modern society, so nowadays there is an emphasized role of the sports, primarily grassroots – and leisure sports, also in Hungary. These processes caused an increase of the economic weight of sports, that understandably created the claim of economic approach for sports industry. The specifications of the Hungarian taxation system in connection with the above-named sector, and the knowledge of the specific tax liabilities contribute greatly to successfull operation of sports organizations, and assist the work with increasing effectiveness. These knowledge are contribute the foundation of economic and financial stability, so it is extremely important because it can influence not only the return a company earns, but whether or not a firm survives in a recession or depression. That’s why we are seeking in this study to illuminate the specificity of single taxes, in this way demonstrating the pursuit of the increasing competitiveness for the Hungarian sports organizations.