Budget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation

The article studies a number of issues connected with the development of physical culture and sport in the Russian Federation on today’s stage. The authors investigated several models of sport development formed on the basis of international experience. The first model is typical of countries with s...

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Autores principales:	M. S. Gordienko, G. V. Litvishko
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2020
Materias:	physical culture sport budget taxes non-tax payments financing finance mechanisms Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/1c8ad4c336d94120abc0c5a349c5d43d
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id	oai:doaj.org-article:1c8ad4c336d94120abc0c5a349c5d43d
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spelling	oai:doaj.org-article:1c8ad4c336d94120abc0c5a349c5d43d2021-11-15T05:20:49ZBudget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation2413-28292587-925110.21686/2413-2829-2020-3-97-109https://doaj.org/article/1c8ad4c336d94120abc0c5a349c5d43d2020-05-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/872https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article studies a number of issues connected with the development of physical culture and sport in the Russian Federation on today’s stage. The authors investigated several models of sport development formed on the basis of international experience. The first model is typical of countries with social structure, where everything is based on budget sources of sport support. The second model is connected with using resources of philanthropists and sponsors. The third model is a combination of first two approaches. When the fourth model is used the focus is made on their own commercial activity with a small share of other sources. The process of professional sport development in Russia moves from the first model to the second and the third one, while the role of the fourth one is growing. The article also provides the normative and legal field of financing physical culture and sport in the Russian Federation, analyzes direct budget steps of support (cash expenses in totality and in section of key articles for 2011–2019) and indirect tax and non-tax steps of support of physical culture and sport. The international practice of supporting sport industry as a socially important field of public relations was shown. The authors underline the most promising lines in motivating the development that could bring the highest economic effect both for professional (commercial) and for mass (amateur) sport, as well as for sport of high achievements, which can foster strengthening the human potential of Russia.M. S. GordienkoG. V. LitvishkoPlekhanov Russian University of Economicsarticlephysical culturesportbudgettaxesnon-tax paymentsfinancingfinance mechanismsEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 3, Pp 97-109 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	physical culture sport budget taxes non-tax payments financing finance mechanisms Economics as a science HB71-74
spellingShingle	physical culture sport budget taxes non-tax payments financing finance mechanisms Economics as a science HB71-74 M. S. Gordienko G. V. Litvishko Budget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation
description	The article studies a number of issues connected with the development of physical culture and sport in the Russian Federation on today’s stage. The authors investigated several models of sport development formed on the basis of international experience. The first model is typical of countries with social structure, where everything is based on budget sources of sport support. The second model is connected with using resources of philanthropists and sponsors. The third model is a combination of first two approaches. When the fourth model is used the focus is made on their own commercial activity with a small share of other sources. The process of professional sport development in Russia moves from the first model to the second and the third one, while the role of the fourth one is growing. The article also provides the normative and legal field of financing physical culture and sport in the Russian Federation, analyzes direct budget steps of support (cash expenses in totality and in section of key articles for 2011–2019) and indirect tax and non-tax steps of support of physical culture and sport. The international practice of supporting sport industry as a socially important field of public relations was shown. The authors underline the most promising lines in motivating the development that could bring the highest economic effect both for professional (commercial) and for mass (amateur) sport, as well as for sport of high achievements, which can foster strengthening the human potential of Russia.
format	article
author	M. S. Gordienko G. V. Litvishko
author_facet	M. S. Gordienko G. V. Litvishko
author_sort	M. S. Gordienko
title	Budget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation
title_short	Budget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation
title_full	Budget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation
title_fullStr	Budget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation
title_full_unstemmed	Budget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation
title_sort	budget-tax and non-tax mechanisms in sport industry development in the russian federation
publisher	Plekhanov Russian University of Economics
publishDate	2020
url	https://doaj.org/article/1c8ad4c336d94120abc0c5a349c5d43d
work_keys_str_mv	AT msgordienko budgettaxandnontaxmechanismsinsportindustrydevelopmentintherussianfederation AT gvlitvishko budgettaxandnontaxmechanismsinsportindustrydevelopmentintherussianfederation
_version_	1718428602115031040

Budget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation

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