Tax Fraud Due To The Ambigous Sportsman Tax Status

  • Florin BOGHEAN University Stefan cel Mare , Suceava, Romania
  • Ioana ZUBAȘ University Stefan cel Mare, Suceava, Romania
Keywords: Sports fraud; taxation; sports management-


Sports activity has been analyzed over time by sociologists, doctors, sports analysts, and more recently by economists and lawyers. The overall objective of the paper is to tackle only a part of what would be generically called in foreign doctrine, sports accounting and its tax implications, namely the part that strictly aimes at the athlete, as one of the main actors not only of sports activity in the sense of competition, but also in terms of economic activity governed by legal norms. Our research aims, on the one hand, to highlight the fact that sports activity is an area of public interest, and on the other hand that it is necessary to research the accounting and tax implications in sport in order to reduce the impact of money laundering through this activity and to create a reasonable assurance to all the beneficiaries in this branch whatever they are (athletes, clubs, investors, fans).


[1]. Bufan R, Minea, M. Ş. Fiscal Code commented, Editor Wolters Kluwer Romania, 2008.
[2]. Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/88 / EU of 7 December 2010.
[3] Law no. 227/2015 regarding the Fiscal Code updated by GEO no. 25/2018 of March 29, 2018.
How to Cite
BOGHEAN, F., & ZUBAȘ, I. (2018). Tax Fraud Due To The Ambigous Sportsman Tax Status. LUMEN Proceedings, 6(1), 332-344.