Presentation of Tax Policy Development Model in Iranian Professional Football Foundation Data Model

The present study was designed and implemented to presenting a tax development model in Iranian professional football.The present study was a mixed research was conducted qualitatively and quantitatively.The statistical sample of the research in the qualitative part included elites aware of the subject of the research.Based on the selection of snowballs,until11people were identified as the research sample until the theoretical saturation was reached. Also,in the quantitative part of the present study,In sports, some experts of the country's tax affairs organization and some experts of the Iranian Football Federation were added to the statistical community.The number of these people was determined to be150after initial estimates.Data collection tools included a semi-structured interview and a researcher-made questionnaire. In order to evaluate the research findings,open,axial and selective coding in qualitative part and mark test and structural equation test in quantitative section were used.whole process of data analysis was performed inSPSS software version17and PLS version2.The results showed that the causal conditions affecting the development of tax policies in Iranianfootball include legal ,management ,regulatory ,human and databases.The results also showed that the underlying conditions affecting development of tax policies in Iranian football include cultural characteristics,technical infrastructure,organizational support and financial status of football.The results showed that the intervening conditions affecting the development of tax policies in Iranian football include macro and micro factors.The results also showed that the consequences of the development of tax policies in Iranian football include individual and organizational consequences.Finally,the present study found that the model of the present study has a good fit.