The Study Examine tax evasion among professional athletes and coaches with an emphasis on cultural, technology and governmental and legal factors

The purpose of this study was to examine tax evasion among professional athletes and coaches with an emphasis on cultural, technology and governmental and legal factors. The present study is an applied research in terms of purpose and a descriptive one regarding the research method. Research information were collected by handmade questionnaire with 20 questions. The statistical sample was consisted of prominent professors in physical education and economic, managing directors of Isfahan professional sports clubs and their assistant directors, professional athletes and coaches. Accordingly, it was distributed 119 questionnaires among the statistical sample and then recollected. Cronbach’s Alpha was used for analyzing the reliability of questionnaire, and this Cronbach’s Alpha was 0.89. The questionnaire validity was confirmed by using sport management and economics’ master’s viewpoints. The research study area, the Isfahan city and statistical sample was coincided with the population. For analyzing data used of one sample t, Friedman and regression tests. Findings showed that among the cultural factors, the most important factor was the weakness of tax culture. Among the technological factors, the most important factor was the technological inability to identify taxpayers, and among the governmental and legal factors, the most important factor was the imbalance between athletes’ income and tax levied on their income. Based on the findings, recommendations are expressed as, promoting, advertising for and informing of tax culture through radio and television, improve technological ability to identify taxpayers, and create balance between athletes’ income and tax levied on their income.