7405 SAYILI KANUN BAĞLAMINDA SPOR KULÜPLERİ VE SPOR ANONİM ŞİRKETLERİNİN FİNANSAL SÜRDÜRÜLEBİLİRLİK ANALİZİ

Öz

Günümüzde spor kulüpleri; sporun gelişimi ve tabana yayılması için örgütlenen en önemli özel hukuk tüzel kişilerindendir. Ancak spor endüstrisinin gelişimi ile birlikte spor kulüplerinin harcamaları artmış, idari ve mali açıdan iyi yönetilemeyen kulüpler ciddi mali sıkıntılarla karşılaşarak sürdürülebilirliklerini tehlikeye atmıştır. Bu sorunların giderek derinleşmesi üzerine Devlet, çözüm arayışına yönelmiş ve spor kulüpleri ile spor anonim şirketleri açısından birçok yenilik getiren 7405 sayılı Kanun yürürlüğe konulmuştur. Bu araştırmanın amacı, 7405 sayılı Kanun ile yürürlüğe giren finansal düzenlemelerin spor kulüpleri ve spor anonim şirketlerinin yöneticileri üzerindeki etkilerinin incelenmesi ve spor kulüplerinin ve spor anonim şirketlerinin finansal durumlarının analiz edilmesidir. Bu araştırmada nitel araştırma yöntemlerinden görüşme yöntemi kullanılarak 2023-2024 sezonunda Türkiye’de basketbol, futbol ve voleybol spor dallarının en üst liglerinde mücadele eden spor kulüpleri ve spor anonim şirketlerinin başkanları, yönetim kurulu üyeleri ve yöneticileri ile görüşmeler gerçekleştirilmiştir. Araştırma kapsamında 7405 sayılı Kanunun uygulamadaki etkileri dikkate alınarak spor kulüpleri ve spor anonim şirketlerinin finansal durumları ortaya konulmuş ve idari ve mali sürdürülebilirliğin sağlanmasına yönelik çözüm önerileri geliştirilmiştir.

Anahtar Kelimeler

• Spor kulüpleri
• Spor anonim şirketleri
• Spor kulüpleri ve spor federasyonları kanunu
• Finansal denetim
• Finansal sürdürülebilirlik

ANALYSIS OF THE FINANCIAL SUSTAINABILITY OF SPORTS CLUBS AND SPORTS JOINT COMPANIES WITHIN THE SCOPE OF LAW NO. 7405

Öz

Today, sports clubs are among the most significant private legal entities organized to promote the development and wider dissemination of sport. However, as the sports industry has expanded, the expenditures of sports clubs have risen, and clubs that are not managed effectively from administrative and financial perspectives have faced severe financial difficulties, jeopardizing their sustainability. As these problems deepened, the State sought solutions and enacted Law No. 7405, which introduced several innovations for sports clubs and sports joint-stock companies. The aim of this study is to examine the effects of the financial regulations introduced by Law No. 7405 on the executives of sports clubs and sports joint-stock companies, and to analyze the financial structures of these organizations. In this research, the qualitative interview method was employed, and interviews were conducted during the 2023–2024 season with presidents, board members, and executives of sports clubs and sports joint-stock companies competing in the top leagues of basketball, football, and volleyball in Türkiye. Within the scope of the study, the practical implications of Law No. 7405 were evaluated, the financial conditions of sports clubs and sports joint-stock companies were identified, and solution proposals aimed at ensuring administrative and financial sustainability were developed.

Anahtar Kelimeler

• Sports clubs
• Sports joint-stock companies
• Law on sports clubs and sports federations
• Financial auditing
• Financial sustainability

Kaynakça

1. Agergaard, S. (2011). Development and appropriation of an integration policy for sport: how danish sports clubs have become arenas for ethnic integration. International Journal of Sport Policy and Politics, 3(3), 341-353. doi.org/10.1080/19406940.2011.596158
2. Ahtiainen, S., & Jarva, H. (2022). Has UEFA’s financial fair play regulation increased football clubs’ profitability?. European Sport Management Quarterly, 22(4), 569-587. doi.org/10.1080/16184742.2020.1820062
3. Alaa, M.A. (2017). Academies football as a source of self-financing of sports clubs (case study). International Journal of Sports Science and Arts, 5(005), 87-100.
4. Alaminos, D., Esteban, I., & Fernández-Gámez, M.A. (2020). Financial performance analysis in European football clubs. Entropy, 22(9), 1056. doi.org/10.3390/e22091056
5. Andreff, W. (2007). French football: a financial crisis rooted in weak governance, Journal of Sports Economics, 8(6), 652-661. doi.org/10.1177/152700250629702
6. Andreff, W. (2015). Governance of professional team sports clubs: Agency problem and soft budget constraint. In Disequilibrium Sports Economics, Edward Elgar Publishing, 175-227. doi.org/10.4337/9781783479368.00013
7. Atghia, N., & Nazarian, A. (2023). Economic sustainability: a solution to the financial problems of football clubs. Sport, Business and Management: An International Journal, 14(1), 56-79. doi.org/10.1108/SBM-03-2023-0024
8. Bartholomew, K., Henderson, A.J.Z., & Marcia, J.E. (2000). Coding semi-structured interviews in social psychological research. Cambridge: Cambridge University Press, 286-312.

9. Beyazgül, M., & Karadeniz, E. (2019). Futbol kulüplerinin nakit akış profillerinin analizi: uluslararası bir karşılaştırma. Journal of Accounting and Taxation Studies, 12(3), 605-624. doi.org/10.29067/muvu.559877.
10. Biçer, A.B., Çolakoğlu, T., & Eraslan, A. (2022). Türkiye’deki Spor Kulüplerinin Yönetsel Sorunları: Futbol Kulüpleri Örneği. Akdeniz Spor Bilimleri Dergisi, 5(3), 365-382. doi.org/10.38021/asbid.1140380
11. Cordery, C.J., & Baskerville, R.F. (2010). Assessing financial vulnerability in nonprofit sports organisations. doi.org/10.2139/ssrn.1634473
12. Çeribaş, D. (2020). Türkiye’de Sporcu Ücretlerinin Vergilendirilmesi. Hacettepe Hukuk Fakültesi Dergisi, 10(2), 555-583. doi.org/10.32957/hacettepehdf.761172
13. Çini, N.G., Kuyucu, E.G., & Çelik, A. (2023). Profesyonel spor kulüpleri tarafından sağlanan hizmetlerin ilişki kalitesi üzerindeki etkisi. Akdeniz Spor Bilimleri Dergisi, 6(1-Cumhuriyet'in 100. Yılı Özel Sayısı), 1071-1082. doi.org/10.38021/asbid.1374700
14. Da Silva, E.C., & Las Casas, A.L. (2017). Sport fans as consumers: an approach to sport marketing. British Journal of Marketing Studies, 5(4),36-48.
15. Dayı, F., & Mousa, I. R. A. (2025). Financial sustainability of football clubs: an evaluation of debts of four major clubs in Türkiye. İnsan ve Toplum Bilimleri Araştırmaları Dergisi, 14(2), 807-824. doi.org/10.15869/itobiad.1655900
16. De Groot, G.R., (2006). Sports and unfair competition via nationality law. Maastricht Journal of European and Comparative Law, 13(2), 161-171. doi.org/10.1177/1023263X0601300201
17. Dietl, H.M., & Franck, E. (2007). Governance failure and financial crisis in German football. Journal of Sports Economics, 8(6), 662-669. doi.org/10.1177/15270025062970
18. DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. doi.org/10.2307/2095101.
19. Doğaner, S., Erdeveciler, Ö., Balcı, V., Uyar, Y., Bağış, T. Ö., & Ercan, M. (2021). Futbol Taraftarlarının Fanatiklik Düzeylerinin Belirlenmesi. Spormetre Beden Eğitimi ve Spor Bilimleri Dergisi, 19(4), 257-269. doi.org/10.33689/spormetre.1000343
20. Evans, R., Walters, G., & Tacon, R. (2019). Assessing the effectiveness of financial regulation in the English Football League. Accounting, Auditing & Accountability Journal. 32(7), 1876-1897. doi.org/10.1108/AAAJ-12-2017-3288
21. Fan, M., Chen, X., Liu, B., Zhou, F., Gong, B., & Tao, R. (2023). An analysis of financial risk assessment of globally listed football clubs. Heliyon, 9(12). https://doi.org/10.1016/j.heliyon.2023.e22886.
22. Feiler, S., Wicker, P., & Breuer, C. (2019). Public subsidies for sports clubs in Germany: funding regulations vs. empirical evidence. European Sport Management Quarterly, 19(5), 562-582. doi.org/10.1080/16184742.2018.1541915
23. Feiler, S., Coates, D., Wicker, P., & Breuer, C. (2023). The perceived financial situation of nonprofit sports clubs explained by objective financial measures. Sport Management Review, 26(4), 607-627. doi.org/10.1080/14413523.2022.2152936
24. Franck, E. (2010). Private firm, public corporation or member’s association: Governance structures in European football. International Journal of Sport Finance, 5(2), 108–127. doi.org/10.1177/155862351000500204.
25. Francois, A., Dermit-Richard, N., Plumley, D., Wilson, R., & Heutte, N. (2022). The effectiveness of UEFA financial fair play: Evidence from England and France, Sport, Business and Management: An International Journal, 12(3), 342-362. doi.org/10.1108/SBM-03-2021-0024
26. Galariotis, E., Germain, C., & Zopounidis, C. (2018). A combined methodology for the concurrent evaluation of the business, financial and sports performance of football clubs: the case of France. Annals of Operations Research, 266(1), 589-612. doi.org/10.1007/s10479-017-2631-z
27. García, J., & Rodríguez, P. (2003). From sports clubs to stock companies: The financial structure of football in Spain, 1992–2001. European Sport Management Quarterly, 3(4), 253-269. doi.org/10.1080/16184740308721955
28. García, B., Vermeersch, A., & Weatherill, S. (2017). A new horizon in European sports law: the application of the EU state aid rules meets the specific nature of sport. European Competition Journal, 13, 28-61. doi.org/10.1080/17441056.2017.1311146
29. Haugen, K.K., & Solberg, H.A. (2010). The financial crisis in European football—a game theoretic approach. European Sport Management Quarterly, 10(5),553-567. doi.org/10.1080/16184742.2010.524240
30. İmamoğlu, A.F., Karaoğlu, E., & Erturan, E.E. (2007). Türkiye’de spor kulüplerinin yapısal nitelikleri ve temel problemleri. Gazi Beden Eğitimi ve Spor Bilimleri Dergisi, 12(3), 35-61.
31. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. doi.org/10.1016/0304-405X(76)90026-X.
32. Jóźwiak, P. (2021). Legal problems of financing sports clubs by local governments in Poland as a reason for interdisciplinary and legal-comparative research. Journal of Physical Education and Sport, 21, 1098-1105. DOI:10.7752/jpes.2021.s2138
33. Knop, P. D., Meerbeek, R. V., Vanreusel, B., Laporte, W., Theeboom, M., Wittock, H., & Martelaer, K. D. (1996). Sports clubs in crisis? the flemish situation. European Journal for Sport Management, 2(2), 36-47. doi.org/10.1080/1029712X.1996.12426424
34. Lago, U. Simmons, R. & Szymanski, S. (2006). The financial crisis in European football: An introduction. Journal of Sports Economics, 7(1), 3-12. doi.org/10.1177/152700250528287
35. Miragaia, D., Ferreira, J., Carvalho, A., & Ratten, V. (2019). Interactions between financial efficiency and sports performance: Data for a sustainable entrepreneurial approach of European professional football clubs. Journal of Entrepreneurship and Public Policy, 8(1), 84-102. doi.org/10.1108/JEPP-D-18-00060
36. Müller, J.C., Lammert, J., & Hovemann, G. (2012). The financial fair play regulations of UEFA: an adequate concept to ensure the long-term viability and sustainability of European club football? doi.org/10.1177/155862351200700
37. Nichols, G. (2013). Voluntary sports clubs and sport development. sport development: policy, Process and Practice, 213-230.
38. Noll, R.G. (2007). Broadcasting and team sports. Scottish Journal of Political Economy, 54(3), 400-421. doi.org/10.1111/j.1467-9485.2007.00422.x
39. Nunnenkamp, P. (2002). Determinants of FDI in developing countries: has globalization changed the rules of the game. Kiel Working Paper, 1122, 1–44.
40. Öner, İ., Karataş, Ö., & Karataş, E. (2024). Financial sustainability in football clubs. Mustafa Kemal Üniversitesi Eğitim Fakültesi Dergisi, 8(14), 289-304. doi.org/10.56677/mkuefder.1575336.
41. Patton, M. Q. (1987). How to use qualitative methods in evaluation. Newbury Park: Sage Publications.
42. Preuss, H., Haugen, K., & Schubert, M. (2014). UEFA financial fair play: the curse of regulation. European Journal of Sport Studies, 2(1), 33-51. doi: 10.12863/ejssax2x1-2014x1
43. Sakınç, İ., Açıkalın, S., & Soygüden, A. (2017). Evaluation of the relationship between financial performance and sport success in European football. Journal of Physical Education and Sport, 17(1), 16-22. DOI:10.7752/jpes.2017.
44. Schubert, M., & Lopez-Frias, F.J. (2019). Walk the talk: Financial fairness in European club football. Sport, Ethics and Philosophy, 13(1), 33-48. doi.org/10.1080/17511321.2017.1371790
45. Seippel, Ø., Breuer, C., Elmose-Østerlund, K., Feiler, S., Perényi, S., Piątkowska, M., & Scheerder, J. (2023). In troubled water? European sports clubs: their problems, capacities and opportunities. Journal of Global Sport Management, 8(1), 203-225. doi.org/10.1080/24704067.2020.1806493
46. Serrano-Durá, J., Molina, P., & Martínez-Baena, A. (2021). Systematic review of research on fair play and sporting competition. Sport, Education and Society, 26(6), 648-662. doi.org/10.1080/13573322.2020.1786364
47. Solberg, H.A., & Haugen, K.K. (2010). European club football: why enormous revenues are not enough? Sport in Society, 13(2), 329-343. doi.org/10.1080/17430430903523036
48. Soygüden, A. (2016). Profesyonel futbol kulüplerinin gelir kaynaklarının incelenmesi. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 9(4), 21-35.
49. Spor Kulüpleri ve Spor Federasyonları Kanunu. (2022, 26 Nisan) Resmi Gazete. (Sayı: 31821).
50. Spor Toto Teşkilat Başkanlığı İsim Hakları Yönetmeliği. (2009, 14 Mart) Resmi Gazete. (Sayı: 27169).
51. Sunay, H. (2004). Spor kulüplerinde şirketleşme (bazı Avrupa ülkeleri ve Türkiye’den örnekler). Gazi Beden Eğitimi ve Spor Bilimleri Dergisi, 9(2), 69-76.
52. Terrien, M., Dufau, B., Carin, Y., & Andreff, W. (2021). Economic models of French amateur soccer clubs. from one crisis to the other: which transformation?. Journal of Global Sport Management, 1-21. doi.org/10.1080/24704067.2021.1910060
53. Tutar, S. (2018). Finansal fair-play kriterlerine uyum süreci futbol kulüplerinin muhasebe uygulamalarında manipülatif eylemleri tetikler mi?. International Journal of Entrepreneurship and Management Inquiries, 2(3), 126-138.
54. Washington, M., & Patterson, K. D. W. (2011). Hostile takeover or joint venture? Connections between institutional theory and sport management research. Sport Management Review, 14(1), 1–12. doi.org/10.1016/j.smr.2010.06.003.
55. Wicker, P., & Breuer, C. (2015). How the economic and financial situation of the community affects sport clubs’ resources: Evidence from multi-level models. International Journal of Financial Studies, 3(1), 31-48. doi.org/10.3390/ijfs3010031
56. Wicker, P., Vos, S., Scheerder, J., & Breuer, C. (2013). The link between resource problems and interorganisational relationships: A quantitative study of Western European sport clubs. Managing Leisure, 18(1), 31-45. doi.org/10.1080/13606719.2012.742226
57. Vöpel, H. (2013). Is financial fair play really justified? an economic and legal assessment of UEFA's financial fair play rules, HWWI Policy Paper, 79.
58. Yıldırım, A. ve Şimşek, H. (2013). Sosyal bilimlerde nitel araştırma yöntemleri. Ankara: Seçkin Yayıncılık.
59. Yıldırım, Y. ve Şahin, S. (2019). Elit güreşçilerin doping ve ergojenik yardım hakkındaki bilgi ve kullanma düzeylerinin incelenmesi. Spor Bilimleri Araştırmaları Dergisi, 4(2), 187-204. doi.org/10.25307/jssr.620393
60. Yurtsizoglu, Z. (2023). Yeni spor yasasının ekonomik ve mali hükümleri üzerine bir inceleme. Journal of ROL Sport Sciences, 4(1), 381-393. DOI: 10.5281/zenodo.7741449