On the one hand, sport like any other activity in society is burdened with public taxes, and on the other hand, in comparison to similar activities, is tax-free and even publicly supported. This ambivalence of tax treatment of sport has repeatedly raised questions about the public financing of sport: To what extent are services provided by the public sector justified, and to what extent do sporting events trigger taxation? This volume, edited by Hans-Peter Büch, Wolfgang Maennig and Hans-Jürgen Schulke, attempts to answer selected questions on this problem from a scientific and sports-political point of view under the motto "Science meets Practice".
The autonomy of sport which is constitutionally recognised is not consistently respected by EU law. There are complaints that the necessary cooperation of the federations in sport is not sufficiently taken into account. This is where the speakers of the 9th International Hamburg Symposium "Sport and Economics" come in when they address legal and economic questions about major sporting events and discuss proposals on the status of sport in the European context. It shows that sport is economically shaped, which has not yet found an adequate equivalent at European level. This is evident, for example, in sports betting and the gambling monopoly. The volume will further stimulate the debate created by the EU White Paper on Sport and the Bundestag resolution on sport in Europe.
Sport - in particular high-performance sport - is a fascination that is used as a platform for societal concerns. This is the base for different interests in active and passive sports and the state's interest in top-class sport. In most countries, top-class sport is a national concern: states train their athletes in national training centres, support their sports associations in international competitions or promote applications for major sporting events. The articles in this volume provide a well-founded insight into the organisation of high-performance sport and show the different paths of selected countries.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.