A Study of Aspects of Tax Exemptions in Iran Sport from Viewpoints of Managers of Sport Clubs and Experts

The aim of this study was to examine dimensions of tax exemptions in Iran sport from viewpoints of managers of sport clubs and sport experts. The research method was descriptive and correlation. Statistical population included the managers of sport clubs and sport experts in three provinces of Tehran, Isfahan and Fars. Sample of managers were equal to the statistical population (N=n=25) and the sample of sport experts was selected by convenience random sampling method (n=30). Dimensions of tax exemptions in Iran sport were analyzed by a 20-item researcher-made questionnaire. The face and content validity of the questionnaire was confirmed by 15 professors. The reliability was obtained as (α=0.86). The findings showed that tax exemptions in sport were not acceptable according to the managers of sport clubs and sport experts. Moreover, the path coefficient of fundamentals of tax exemptions and total tax exemptions, path coefficient of income base tax exemptions and total tax exemptions, and path coefficient of topic tax exemptions and total tax exemptions were confirmed. It is suggested that Iran tax legislative organizations, especially the sections of exemptions, analyze again the exemptions related to the sport, and provide the ground for participation of private sector in sport.