Identifying the factors affecting tax policy in Iranian professional football

The study is to identify the factors affecting tax policy in Iranian professional football. It is one of the mixed researches that was performed qualitatively and quantitatively. The statistical population in the qualitative section included all the elites in the field of sports management in the country and in the field of economics and taxation in sports. Based on the selection of snowballs, a number of theoretical saturations were identified as the research sample. Also, in the quantitative part of the present study, in addition to the elites of the country's sports management and the field of economics and taxation in sports, some experts of the Tax Affairs Organization and some experts of the Iranian Football Federation were added to the statistical community. After initial estimates, their number included 150 people. The 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 the qualitative part as well as sign test and structural equation test in the quantitative part were used. The whole process of data analysis was performed in SPSS and PLS software.
The results showed that the causal conditions affecting the development of tax policies in Iranian professional football, including legal aspects, managerial aspects, regulatory aspects, human aspects, databases, cultural characteristics, financial status, organizational support and technical infrastructure. Finally, it can be said that the model of the study was of a good fit.