Research Article
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Taxation of Football Player Income in Italy

Year 2023, , 795 - 809, 28.12.2023
https://doi.org/10.47097/piar.1370035

Abstract

Sports have gone beyond physical and mental activity and have become a sector of their own all over the world. The sport that has the largest share in this sector is football. Football, which reaches many audiences with developing technology, has been the subject of academic studies due to its economic contributions. Hence, the high incomes of football players are often the subject of the agenda. Especially, it is seen that popular football players are transferred to football clubs in countries with low tax rates or no taxes in order to keep their income high.
Although in most European countries, the income of footballers is taxed on a general basis, in Italy, a special taxation regime for foreign footballers is applied, even temporarily. This study examines professional football contracts in Italy within the framework of legal texts.

References

  • Agenzia delle Entrate. (n.d.). Regime forfetario (le regole 2020) - Che cos'è. Retrieved August 6, 2021. www.agenziaentrate.gov.it/portale/web/guest/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-
  • Agenzia delle Entrate. (n.d.). Paying personal ıncome tax. Retrieved September 22, 2023. www.agenziaentrate.gov.it/portale/web/english/paying-personal-income-tax
  • Capology. (n.d.). 2023-2024 Serie A salaries and contracts. Retrieved September 22, 2023. https://www.capology.com/it/serie-a/salaries/
  • Commentary on the regulations for the status and transfer of players, Article 2. Retrieved January 1, 2017. http://resources.fifa.com/mm/document/affederation/administration/51/56/07/transfer_commentary_06_en_1843.pdf
  • Erdoğan, İ. (2008). Futbol ve futbolu inceleme üzerine. İletişim Kuram ve Araştırma Dergisi, 26, 1-58.
  • FIGC. (2023). FIGC History. Retrieved October 1, 2023. https://www.figc.it/en/figc/history/history-of-the-figc/
  • Gough, C. (2023). Total sports market revenue worldwide 2022-2027. Retrieved November 8, 2023. https://www.statista.com/statistics/370560/worldwide-sports-market-revenue/
  • Houben, R., Van de Vijver A., Appermont N., & Verachtert, G. (2021). Taxing Professional football in the EU. A comparative and EU analysis of a sector with tax gaps. Publication for the Economic and Monetary Affairs Subcommittee on tax matters (FISC), Policy Department for Economic, Scientific and Quality of Life Policies, European Parliament, Luxembourg.
  • Karaş, G. (2020). İtalyan Vergi Sistemi. Tekin A. ve Sağdıç E. N., (Ed.), Vergi Sistemleri ve Seçilmiş Ülke Örnekleri (s. 319-338). IJOPEC Publication.
  • Kerrigan, C. (2005), Teachers and Football, Schoolboy association football in England, 1885-1915, Routledge Falmer.
  • KPMG. (2021). Italy – Taxation of international executives. Retrieved December 8, 2021. https://home.kpmg/xx/en/home/insights/2021/07/italy-taxation-of-international-executives.html
  • Küçükgüngör, E. (1999). Türk hukukunda sporcuların hukuki durumu. Ankara Barosu Dergisi, (1), 39-52.
  • Lewis, R., Death in the ‘Peaceful Valley’: The demise of Darwen Football Club, 1885-1899. Retrieved May 22, 2022. https://www.hslc.org.uk/wp-content/uploads/2017/05/145-8-Lewis.pdf
  • Merola, A., (2022). Italian tax breaks for football players and athletes. Retrieved September 6, 2023. https://www.itaxa.it/blog/en/italian-tax-breaks-for-football-players-and-athletes/
  • Mondini, A., (2021). La frammentazione fiscale del lavoro autonomo nei regimi impositivi del suo reddito. Lavoro Diritti Europa, (4).
  • Tavecchio, A., Caldara, M., & Barone, R. (2018). The Cristiano Ronaldo transfer to Juventus: The new ıtalian resıdent regime benefits athletes from around the world. ITSG Global Tax Journal, 1(3), 11-16.
  • Testounico delle imposte sui redditi n.197, 22/12/1986.
  • TFF. (2016). Profesyonel Futbolcuların Statüsü ve Transferleri Talimatı.
  • Transfermarkt. (t.y.). Sezona göre ulusal ligler ve kupa müsabakaları (İtalya). https://www.transfermarkt.com.tr/wettbewerbe/national/wettbewerbe/75 (Erişim Tarihi: 22.09.2023).
  • Transfermarkt. (t.y.). Serie A 23/24. www.transfermarkt.com.tr/serie-a/startseite/wettbewerb/IT1 (Erişim Tarihi: 22.09.2023).
  • OECD. (2020). Taxation in agriculture. Retrieved December 8, 2021. www.oecd-ilibrary.org/sites/4d0e258a-en/index.html?itemId=/content/component/4d0e258a-en
  • Oliva, F. (2022). Redditidi Capitale: definizione e tassasione. Retrieved August 6, 2023. https://www.informazionefiscale.it/redditi-di-capitale-definizione-tassazione-rendite-dividendi
  • PWC. (t.y.). The Italian special tax regime for ınboun workers. Retrieved September 22, 2023. https://www.pwc-tls.it/en/services/assets/docs/inbound-employees.pdf
  • PWC. (t.y.). Worldwide tax summaries- Italy. Individual - Income determination. Retrieved August 6, 2021. https://taxsummaries.pwc.com/italy/individual/income-determination
  • PWC. (t.y.). Worldwide tax summaries- Italy. Individual - Deductions. Retrieved September 9, 2023. https://taxsummaries.pwc.com/italy/individual/deductions
  • Senato della Republica, Camera dei depitati, (2021). Taxation in Italy: an Overview. Dossier No 351/1.
  • Ubay, B. (2013, Haziran). İtalya Gelir Vergisi Sistemi. Vergi Raporu, (165), 68-77.
  • Yıldız, B. S., Kepoğlu, A. ve Yıldız, S.M. (2018). Mobbing davranışlarının amatör futbolcuların tükenmişliğine etkisi. CBÜ Beden Eğitimi ve Spor Bilimleri Dergisi, 13(2), 231-246.

İtalya’da Futbolcu Gelirlerinin Vergilendirilmesi

Year 2023, , 795 - 809, 28.12.2023
https://doi.org/10.47097/piar.1370035

Abstract

Günümüzde spor bedensel ve zihinsel aktivitenin ötesine geçerek kendine has bir sektör haline dönüşmüştür. Bu sektör içerisinde en büyük pay sahibi spor dalı futboldur. Gelişen teknoloji ile özellikle medya aracılığıyla birçok kitleye ulaşan futbol, ekonomiye sağladığı katkılar nedeniyle akademik alanda çalışmalara konu olmuştur. Futbolcuların elde ettikleri gelirlerin yüksek meblağlara ulaşması sıklıkla gündem konusu olmaktadır. Özellikle popüler futbolcuların gelirlerini yüksek tutmak için vergi oranının düşük olduğu veya verginin hiç olmadığı ülkelerdeki futbol kulüplerine transferlerinin gerçekleştiği görülmektedir.
Birçok Avrupa ülkesinde futbolcuların gelirleri genel esaslara göre vergilendirilmektedir. Ancak İtalya’da yabancı futbolcular için özel vergilendirme rejimi geçici süre de olsa uygulanmaktadır. Bu çalışmada, futbolcuların profesyonel futbolcu sözleşmelerinden kaynaklı gelirlerinin İtalya’da vergilendirilmesi yasal metinler çerçevesinde incelenmektedir.

References

  • Agenzia delle Entrate. (n.d.). Regime forfetario (le regole 2020) - Che cos'è. Retrieved August 6, 2021. www.agenziaentrate.gov.it/portale/web/guest/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-
  • Agenzia delle Entrate. (n.d.). Paying personal ıncome tax. Retrieved September 22, 2023. www.agenziaentrate.gov.it/portale/web/english/paying-personal-income-tax
  • Capology. (n.d.). 2023-2024 Serie A salaries and contracts. Retrieved September 22, 2023. https://www.capology.com/it/serie-a/salaries/
  • Commentary on the regulations for the status and transfer of players, Article 2. Retrieved January 1, 2017. http://resources.fifa.com/mm/document/affederation/administration/51/56/07/transfer_commentary_06_en_1843.pdf
  • Erdoğan, İ. (2008). Futbol ve futbolu inceleme üzerine. İletişim Kuram ve Araştırma Dergisi, 26, 1-58.
  • FIGC. (2023). FIGC History. Retrieved October 1, 2023. https://www.figc.it/en/figc/history/history-of-the-figc/
  • Gough, C. (2023). Total sports market revenue worldwide 2022-2027. Retrieved November 8, 2023. https://www.statista.com/statistics/370560/worldwide-sports-market-revenue/
  • Houben, R., Van de Vijver A., Appermont N., & Verachtert, G. (2021). Taxing Professional football in the EU. A comparative and EU analysis of a sector with tax gaps. Publication for the Economic and Monetary Affairs Subcommittee on tax matters (FISC), Policy Department for Economic, Scientific and Quality of Life Policies, European Parliament, Luxembourg.
  • Karaş, G. (2020). İtalyan Vergi Sistemi. Tekin A. ve Sağdıç E. N., (Ed.), Vergi Sistemleri ve Seçilmiş Ülke Örnekleri (s. 319-338). IJOPEC Publication.
  • Kerrigan, C. (2005), Teachers and Football, Schoolboy association football in England, 1885-1915, Routledge Falmer.
  • KPMG. (2021). Italy – Taxation of international executives. Retrieved December 8, 2021. https://home.kpmg/xx/en/home/insights/2021/07/italy-taxation-of-international-executives.html
  • Küçükgüngör, E. (1999). Türk hukukunda sporcuların hukuki durumu. Ankara Barosu Dergisi, (1), 39-52.
  • Lewis, R., Death in the ‘Peaceful Valley’: The demise of Darwen Football Club, 1885-1899. Retrieved May 22, 2022. https://www.hslc.org.uk/wp-content/uploads/2017/05/145-8-Lewis.pdf
  • Merola, A., (2022). Italian tax breaks for football players and athletes. Retrieved September 6, 2023. https://www.itaxa.it/blog/en/italian-tax-breaks-for-football-players-and-athletes/
  • Mondini, A., (2021). La frammentazione fiscale del lavoro autonomo nei regimi impositivi del suo reddito. Lavoro Diritti Europa, (4).
  • Tavecchio, A., Caldara, M., & Barone, R. (2018). The Cristiano Ronaldo transfer to Juventus: The new ıtalian resıdent regime benefits athletes from around the world. ITSG Global Tax Journal, 1(3), 11-16.
  • Testounico delle imposte sui redditi n.197, 22/12/1986.
  • TFF. (2016). Profesyonel Futbolcuların Statüsü ve Transferleri Talimatı.
  • Transfermarkt. (t.y.). Sezona göre ulusal ligler ve kupa müsabakaları (İtalya). https://www.transfermarkt.com.tr/wettbewerbe/national/wettbewerbe/75 (Erişim Tarihi: 22.09.2023).
  • Transfermarkt. (t.y.). Serie A 23/24. www.transfermarkt.com.tr/serie-a/startseite/wettbewerb/IT1 (Erişim Tarihi: 22.09.2023).
  • OECD. (2020). Taxation in agriculture. Retrieved December 8, 2021. www.oecd-ilibrary.org/sites/4d0e258a-en/index.html?itemId=/content/component/4d0e258a-en
  • Oliva, F. (2022). Redditidi Capitale: definizione e tassasione. Retrieved August 6, 2023. https://www.informazionefiscale.it/redditi-di-capitale-definizione-tassazione-rendite-dividendi
  • PWC. (t.y.). The Italian special tax regime for ınboun workers. Retrieved September 22, 2023. https://www.pwc-tls.it/en/services/assets/docs/inbound-employees.pdf
  • PWC. (t.y.). Worldwide tax summaries- Italy. Individual - Income determination. Retrieved August 6, 2021. https://taxsummaries.pwc.com/italy/individual/income-determination
  • PWC. (t.y.). Worldwide tax summaries- Italy. Individual - Deductions. Retrieved September 9, 2023. https://taxsummaries.pwc.com/italy/individual/deductions
  • Senato della Republica, Camera dei depitati, (2021). Taxation in Italy: an Overview. Dossier No 351/1.
  • Ubay, B. (2013, Haziran). İtalya Gelir Vergisi Sistemi. Vergi Raporu, (165), 68-77.
  • Yıldız, B. S., Kepoğlu, A. ve Yıldız, S.M. (2018). Mobbing davranışlarının amatör futbolcuların tükenmişliğine etkisi. CBÜ Beden Eğitimi ve Spor Bilimleri Dergisi, 13(2), 231-246.
There are 28 citations in total.

Details

Primary Language Turkish
Subjects Policy and Administration (Other)
Journal Section Research Articles
Authors

Ahmet Güler 0000-0003-2443-9301

İbrahim Organ 0000-0003-4986-0805

Publication Date December 28, 2023
Published in Issue Year 2023

Cite

APA Güler, A., & Organ, İ. (2023). İtalya’da Futbolcu Gelirlerinin Vergilendirilmesi. Pamukkale Üniversitesi İşletme Araştırmaları Dergisi, 10(3), 795-809. https://doi.org/10.47097/piar.1370035

Pamukkale Üniversitesi İşletme Araştırmaları Dergisinde yayınlanmış makalelerin telif hakları Creative Commons Atıf-Gayriticari 4.0 Uluslararası Lisansı (CC BY-NC-ND 4.0) kapsamındadır.

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