Studying Foreign Experience of Physical Culture and Sport Sphere Financing

DOI

10.2991/aebmr.k.200114.018How to use a DOI?

Keywords

financing, physical culture and sport, tax stimulation, tax benefits, sport, state budget

Abstract

The article presents analysis of financing physical culture and sport sphere in the Russian Federation. It considers different mechanisms of sports sphere private financing in some foreign countries: homesteads expenditure and volunteership, subvention of public sector at a national, regional and local levels, national lotteries, income from mass media received by sports events organizers, sponsorship and patronship, gambling, endowment-fund and others. The authors studied scientific works of native and foreign scientists in the sphere of sport financing. On the basis of analyzing foreign experience authors offered the directions of financing mechanisms improvement in the sphere of physical culture and sport in the Russian Federation. The authors underline the necessity to reconsider the mechanism of financing physical culture and sport in terms of widening the tools of tax stimulation.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - N.G. Vishnevskaya
AU  - D.A. Vishnevskiy
AU  - J.A. Steshenko
PY  - 2020
DA  - 2020/01/18
TI  - Studying Foreign Experience of Physical Culture and Sport Sphere Financing
BT  - Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019)
PB  - Atlantis Press
SP  - 83
EP  - 87
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200114.018
DO  - 10.2991/aebmr.k.200114.018
ID  - Vishnevskaya2020
ER  -