PurposeTo understand the football industry in its entirety, a supply chain management (SCM) approach is necessary. This includes the study of suppliers, consumers and their collaborations. The purpose of this study was to present a business management model based on supply chain management.Design/methodology/approachData were collected through in-depth interviews with 12 academic and executive football experts. After three steps of open, axial and selective coding based on grounded theory with a paradigmatic approach, the data were analysed, and a football supply chain management (FSCM) was developed. The proposed model includes three managerial components: upstream suppliers, the manufacturing firm, and downstream customers.FindingsThe football industry sector has three parts: upstream suppliers, manufacturing firm/football clubs and downstream customers. We proposed seven parts for the managerial processes of football supply chain management: event/match management, club management, resource and infrastructure management, customer relationship management, supplier relationship management, cash flow management and knowledge and information flow management. This model can be used for configuration, coordination and redesign of business operations as well as the development of models for evaluation of the football supply chain's performance.Originality/valueThe proposed model of a football supply chain management, with the existing literature and theoretical review, created a synergistic outcome. This synergy is presented in the linkage of the players in this chain and interactions between them. This view can improve the management of industry productivity and improve the products quality.

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PurposeTax revenues are becoming one of the crucial tax policy segments in developing countries. Governments intend to collect more funds in the budget. The study aimed to identify the dimensions and factors influencing tax compliance in Iranian professional football players.Design/methodology/approachBased on interpretive structural modelling (ISM), the required information was collected using a literature review and a pairwise comparison questionnaire from eleven sport academic and executive participants. Content validity index of the questionnaire was >0.7 and its inconsistency index was <0.1.FindingsThe influential factors put in six levels. Results showed “new technologies for implementing regulations” and “clear tax regulations” were the lowest level's most independent factors. Simultaneously, the “possibility of identifying violating taxpayers” and “transparency of the clubs' financial data” were the most dependent factors at the model's first level. Moreover, “legal” was the greatest, and “technological” dimensions had at least importance, and the “amount and manner of fines” was the influential factor. The findings can use for policymaking to improve the professional player's and society tax compliance.Originality/valueThe authors identified the most independent, dependent, influential and minor essential football players' tax compliance factors and the relations between these factors. Recognising each of the factors' role and level of importance can help governments and policymakers in tax legislation in sport.