Public Challenges for Sports Management in Slovakia: How to Select the Optimum Legal Form of a ...

@article{3173,
   author = {Nemec, Juraj and Nemec, Miroslav},
   article_location = {Praha},
   article_number = {2},
   keywords = {public finance; sports; football; triathlon; orienteering; legal form of a sport club},
   language = {eng},
   issn = {1802-792X},
   journal = {ACTA VŠFS},
   title = {Public Challenges for Sports Management in Slovakia: How to Select the Optimum Legal Form of a Sport Club?},
   volume = {2009},
   year = {2009}
}

TY  - JOUR
ID  - 3173
AU  - Nemec, Juraj - Nemec, Miroslav
PY  - 2009
TI  - Public Challenges for Sports Management in Slovakia: How to Select the Optimum Legal Form of a Sport Club?
JF  - ACTA VŠFS
VL  - 2009
IS  - 2
SP  - 116-123
EP  - 116-123
PB  - Vysoká škola finanční a správní, o.p.s.
SN  - 1802792X
KW  - public finance
KW  - sports
KW  - football
KW  - triathlon
KW  - orienteering
KW  - legal form of a sport club
N2  - There are many issues to be addressed by the manager of a sports organization/club who wishes to optimize its functioning. There are also many ways the “state” influences all entities in a society, including the sports sector. In our paper we focus on how tax and accounting rules and other public legislation influences the choice of legal form for a sports club. The data come from our own experiences and research in three sport branches – football, triathlon and orienteering. The research results are self-evident and it was unnecessary to validate them with statistical analysis – the size of the budget and probably also the structure of revenues are the main factors influencing the decision on the legal form of a sports club.
ER  - 

NEMEC, Juraj a Miroslav NEMEC. Public Challenges for Sports Management in Slovakia: How to Select the Optimum Legal Form of a Sport Club? \textit{ACTA VŠFS}. Praha: Vysoká škola finanční a správní, o.p.s., 2009, roč.~2009, č.~2, s.~116-123. ISSN~1802-792X.