Türki̇ye’de Sporcu Ücretleri̇ni̇n Vergi̇lendi̇ri̇lmesi̇

Nowadays, a significant part of sports law disputes are resolved by sports resolution authorities acting through alternative dispute resolution methods such as arbitration and mediation. Pursuant to Article 59 (3) of the Constitution, “The decisions of sports federations relating to sports administration and disciplinary sanctions may only be challenged through compulsory arbitration. The decisions of the Arbitration Committee are final and shall not be appealed to any judicial authority.” The functioning of the Arbitration Committee of the Turkish Football Federation (the Arbitration Committee), which carries out its duties in line with the aforementioned provision of the Constitution, has been recently extensively analysed by the European Court of Human Rights (ECtHR). In Ali Rıza and Others v. Turkey case the ECtHR held that the Arbitration Committee was not independent and impartial. With this decision, the Turkish football arbitration proceedings started to be discussed in terms of the right to a fair trial. The purpose of this study is to analyse the Turkish Football Federation arbitration proceedings in line with the ECtHR judgments in terms of the right to a fair trial. Within the scope of the study, the steps taken by the State and the TFF to overcome the independence and impartiality of the Arbitration Committee have been discussed and solution suggestions are tried to be produced.

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Tax Policy in the World of Sport Exemples in Turkey, Uk, Spanish, Italy and Germany

Özcan

2024

Arena - JPA

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Taxes are the most important source of revenue the state relies on to maintain public services. The basic objective of our tax system is to collect taxes in a fair and balanced manner, within the framework of the principles set out in the Constitution. Taxes on income make up a large proportion of tax revenues. In this context, salary income is taxed under the Income Tax Act and there are special regulations for the salary of athletes for the promotion of sport. Looking at Turkey's tax system, different methods of taxing athlete fees have been applied at different times. Comparisons with other countries show that in Turkey, the income tax rates applied to athlete salaries are relatively low, causing problems in terms of tax fairness. The study examined the legal regulations on the taxation of athlete fees and the implementation processes of these regulations, as well as proposals for the correction of practices that distort tax fairness. Keywords: Taxation of Athletes, Sports Benefit, Income Tax, Tax Justice, Wage Revenue, Athlete Pay

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Türki̇ye’de Sporcu Ücretleri̇ni̇n Vergi̇lendi̇ri̇lmesi̇

Cited by 3 publications

References 6 publications

Tax Justice in Taxation of Wage Income in Turkey: The Case of Taxation of Athletes

Tax Justice in Taxation of Wage Income in Turkey: The Case of Taxation of Athletes

The Problem of Independence and Impartiality of the Arbitration Committee of the Turkish Football Federation in the Context of the Judgments of the European Court of Human Rights

Tax Policy in the World of Sport Exemples in Turkey, Uk, Spanish, Italy and Germany

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