THE DEVELOPMENT OF FOOTBALL ACCORDING TO THE CORPORATE TAX SYSTEM IN HUNGARY

Abstract

In the examination of the supporting system many aspects are discovered expressing that the invested funds are not provided to move ahead the quality of football and the international competitiveness. The conditional improvement of the infrastructure and the increasing number of participants are not stricktly attached in results of a better quality and professional knowledge Tanks to the corporate tax supporting system, called TAO, a big amount of money is flowed into football that results positive and negative effects as well. Adventageously the number of players has grown which is important in popularization of health care and the infrastructure has been improved. Moreover the system shows example for health care which is specially significant factor in the life of young people. It is easier for them to accept an activity as a part of their life that has many positive effects, which is an indisputable aim besides of the results and success. In addition, the amateur sport clubs were benefited from support (STERBENZ, GÉCZI, 2012) and the remuneration of the coaches ware also organized better. On the other hand the sport organizations are not attempting to optimize their own sources of income thanks to the easily reachable
supports by TAO. Furthermore it is conspicuous that the assistance is given in concealed circumstances for professional sport. Moreover because of the differences according to the political power in relationships results a big disproportion. Many businesses are willing to give assistance to sport organizations which are connected to one of the representatives potencially important.
In spite of the fact that the corporate tax brings a huge amount of money into football, the current position and rules are obstacles in the way of professional performance and competitiveness of Hungarian football. So the main aim is limited to the popularization of the sport.