The Evaluation of Factors Influencing Tax Evasion in Professional Athletes and Coaches

The aim of this study was to evaluate those factors influencing tax evasion in professional coaches and athletes. To collect the study literature، review of related literature and interview with professional professors; then، those factors affecting tax invasion were extracted and a questionnaire was designed with 32 items. The statistical population consisted of 1. professional professors of physical education (who were familiar with the aim of the study); 2. Presidents and vice-presidents of Isfahan sport clubs who were professionally active; 3. presidents and vice-presidents of Isfahan sport board who owned premier league teams، 4. professional coaches in various sports; 5. professional athletes in Isfahan premier league teams. Each group of population equaled the sample (n=206). After the questionnaires were distributed and the data were collected، Bartlett test and exploratory factor analysis were used to classify the factors. Data analysis by Friedman test، and group TOPSIS analysis indicated that amongst the legal factors، lack of financial transparency in clubs; amongst cultural factors، wrong perception of athletes towards tax payment; amongst the law factors، lack of an executive guarantee for clubs; amongst managerial factors، the state ownership of most active clubs; and amongst the economic factors، lack of on time payments to athletes were most important.