2019, Volume 1, Issue 1
The funding of professional sports entities by state-owned companies and private institutions. The necessity or philanthropy?
1Chair of Economics, Management and Law in Sport, Faculty of Physical Education, Gdansk University of Physical Education and Sport, Gdansk, Poland
Author for correspondence: Joanna Jedel; Chair of Economics, Management and Law in Sport, Faculty of Physical Education, Gdansk University of Physical Education and Sport, Gdansk, Poland; email: firstname.lastname@example.org
The aim of the article is to determine whether the actions undertaken by state-owned companies as regards sponsorship of professional sport in Poland are appropriate. It tries to answer the research question presented in the article’s titles making use of secondary data analysis, literature review, text analysis and tax interpretations. The author used many different sources of data, such as literature on the subject, including peer-reviewed publications: monographs, scientific articles, textbooks, as well as not peer-reviewed publications: compendia and encyclopaedias, statistical yearbooks, reports and expert evaluations, popular science literature, grey literature (conference materials, working papers), articles published in journals and official subject-related websites. The research focuses on Polish sports clubs, state-owned companies and public institutions. The analysed aspects of the study cover the time scope of 11 years, from 2007 to 2018.
Key words: sport finance, sport sponsoring, tax optimisation by sponsoring, sport management, funding of professional sports entities