Tax Optimization at the Level of Sports Clubs

  • Florentina Moisescu "Dunarea de Jos" University of Galati, Romania
Keywords: optimization, sport club, management strategies


The paper deals with the way in which sport clubs resort to tax optimization in order to avoid the fulfilment of their obligations towards the general budget, which is established by speculating, for their benefit, the content of the legal rules applicable in the matter, which allow the choice of a particular tax regime, advantageous to them. Tax optimization is an important point in effective asset management strategies. In tax law there is the principle that any company is free to organize its activity in order to optimize their tax and payments and, as a result, most companies try to find legal ways to pay lower taxes. However, it often happens that tax optimization is mistook for tax evasion and moralizing speeches appear in a field considered immoral from the start. However, tax optimization implies law enforcement and includes any immediate measure likely to reduce the tax costs associated with a specific operation/transaction. We can therefore conclude that tax optimization represents a thorough understanding of the business of the sports organization, its mechanisms and limitations, as well as finding those routes offered by both local and international tax laws that lead to the reduction of the amount and the postponement of the tax charge as much as possible, so that the company can reduce or better manage the impact of cash flow.


[1] Juris Classeur St. D. Pénal des Affaires. V° Impôts, Fasc. 10: Impôts – Fraude fiscale et infractions assimilées. Paris: Editura Lexis Nexis; 2004. 4 p.
[2] Pătroi D.Evaziunea fiscală: între latura permisivă, aspectul contravențional și caracterul infracțional. Ed. Economică. 2007. 85 p.
[3] Graur A. Planificarea fiscală: instrument de optimizare a datoriilor față de buget, Journal „ECONOMICA”; 2017, 1: 99.
[4] OUG nr. 31 din 14 mai 2019 privind acordarea unor facilităţi fiscal şi pentru modificarea şi completarea Legii nr. 227/2015 privind Codul fiscal.
[5] Parlamentul României. Legea educației fizice și sportului nr. 69/2000. Text publicat în Monitorul Oficial, Partea I nr. 200 din 09 mai 2000, în vigoare de la 07 august 2000.
[6] Ministerul Transportului și Tineretului. [Internet]. Available from:
[7] MTS. Strategia de dezvoltare a sportului în România - perioada 2016 -2032, Bucureşti; 2016. Available from: Plan_ actiune_2016-2020_masuri_ST.pdf.
[8] Wallstreet online. Available from:
How to Cite
Moisescu, F. (2020). Tax Optimization at the Level of Sports Clubs. LUMEN Proceedings, 12, 240-245.