The concept of sports governance has become more and more popular in recent years and has received considerable attention in practice and academia. From institutional theory to environmental dynamics, it is considered that the governance structure of the organization is to coordinate external pressures and interact with other organizations, regulatory environments, and systems, especially laws and regulations. The purpose of this study is to analyze the sources of law of sports organizations autonomy in Taiwan and Turkey. Turkey and Taiwan are very similar in the structure and environment of sports governance. And Turkey is better than Taiwan in terms of the competitive performs participation of international sports and the holding of mega sports events. Therefore, this research analyzed the content and changes of relevant laws and regulations of Taiwan and Turkey on the basis of document analysis and uses relevant government documents and announcements as a source of data analysis. This study found that Turkey has passed the Sports Association Autonomy Act in 2004 and many associations have completed self-government. However, there are still rooms for Turkish Sports organizations of autonomy. There are two issues of autonomy of Turkish Sports organizations, board elections and funding. Turkish Sports organizations are still highly relying on the funding of government and have the government-appointed person in the supervisory members of the association. In contrast, after the 2017 Taipei Universiade, Taiwan was under pressure from public opinion, and the government amended the National Sports Law. It stipulates that the association should have a transparent electoral system, open participation for the whole people, and amendments to the player selection system. It seems that the part of Taiwan's regulations is more perfect than the Turkish regulations and more in line with the spirit of good governance. However, such reforms are also making people worried about the government's excessive involvement in the association. Good governance is like a road without an end, and many developed countries are still moving towards this goal. Taiwan and Turkey have also undergone reforms and gradually move toward a good governance path. However, in order to achieve the goal of good governance, in addition to the improvement of the regulatory environment, what more important is the attitude of the leaders and the public to the sports organization. First of all, we must publicize the concept of good governance, and establish a sound organizational structure and organizational charter. Furthermore, through the constraints of external stakeholders, the entire sports organization network can be more stable. The fulfilment of good governance of sports can also be possible.
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