A study on the current situation of sport sponsorship<p>Spor sponsorluğunun mevcut durumu üzerine bir araştırma
Journal Title: Journal of Human Sciences - Year 2017, Vol 14, Issue 2
Abstract
In order to achieve international success, amateur sports clubs and federations need to obtain more financial resources, especially sponsorship. In order to provide the financial resources needed to carry out youth and sports service activities in Turkey, sports sponsorship found a legal ground with the Law No. 4644 in 2001. Thereafter, the scope of sports sponsorhips and tax advantages have expanded with the Law No. 5105 in 2004. The objective of this research is to examine the existing 5105 sponsorship legislation and to determine the situation on the use of sports sponsorships of non-autonomous federations and amateur sports clubs. In this study; A scanning model has been used which aims to define in the past or at present a situation that does not represent an existing situation. Within the scope of this study, the relevant literature was examined and descriptions have been done in the direction of the statistical data obtained from the Sponsorhip Department, the General Directorate of Sports. As a result, federations and amateur sports clubs have been in financial trouble for years in Turkey. However, despite the expansion the scope and the advantages of sports sponsorhip with the Law No. 5105, it is seen that sports sponsorhip has not been utilized at the desired level. ÖzetUluslararası düzeyde başarı elde edebilmek için amatör spor kulüpleri ve federasyonların başta sponsorluk olmak üzere daha çok finansal kaynak elde etmeleri gerekmektedir. Türkiye’de gençlik ve spor hizmet faaliyetlerinin yürütülebilmesi için ihtiyaç duyulan bu finansal kaynağı sağlamak amacıyla, 2001 yılında 4644 sayılı Kanunla yasal bir zemin bulan spor sponsorluğunun, 2004 yılında 5105 sayılı Kanunla kapsam olarak genişlediği ve vergisel avantajlar getirildiği görülmektedir. Bu araştırmanın amacı, mevcut yürürlükte olan 5105 sayılı sponsorluk mevzuatını incelemek ve özerk olmayan federasyonlar ile amatör spor kulüplerinin spor sponsorluğunu kullanımı üzerine durum tespiti yapmaktır. Bu çalışmada; geçmişte ya da o anda var olan bir durumu var olduğu şekliyle betimlemeyen, tanımlamayı amaçlayan tarama modeli kullanılmıştır. Bu çalışma kapsamında, ilgili alan yazın incelenmiş ve Spor Genel Müdürlüğü Sponsorluk Şubesi’nden elde edilen istatistikî veriler doğrultusunda betimlemeler yapılmıştır. Sonuç olarak, federasyonların ve amatör spor kulüplerinin finans sorununun yıllardan beri var olduğu ülkemizde, 5105 sayılı Kanunla kapsamı genişleyen spor sponsorluğundan istenilen düzeyde yararlanılamadığı görülmektedir.
Authors and Affiliations
Alperen Halıcı, Baybars Recep Eynur, Ali Eraslan
Keywords
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