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Taxation in Football. National and International Aspects

Student: Smirnov Nikita

Supervisor: Sergey Alekseev

Faculty: Faculty of Law

Educational Programme: Lawyer in the Field of Sport (Master)

Final Grade: 10

Year of Graduation: 2020

This dissertation is devoted to the analysis of the national and international aspects of taxation in football. At the beginning of the paper, there is an analysis of the tax status of various football subjects in Russia, of tax benefits that can be applied and can be introduced to stimulate the development of football in Russia. Next, there is a consideration of the elimination of double taxation of the football players' income. The paper also provides examples of tax optimization in the football industry, analyzes the most popular mechanisms for tax evasion used by football players, football clubs, and other football subjects. The last chapter covers the taxation of international football federations, as well as tournaments held under their auspices. Also, there are examples and analysis of the positive and negative sides of tax benefits applied to FIFA and UEFA.

Full text (added May 17, 2020)

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