Zsuzsanna Bukta

A látvány-csapatsportok Tao-támogatásának hatásai a szponzorációs kapcsolataikra

Introduction

A látvány-csapatsportok tao-támogatásának hatásai a szponzorációs kapcsolataikra. A magyarországi Tao-támogatás és a látvány-csapatsportok szponzorációs kapcsolatainak elemzése. Megismerheti a rendszer eredetét, működését és valós hatásait a sportra.

Abstract

The sport finance system in Hungary went through a big change, when the right-wing party Fidesz won the elections and formed a government in 2010. They declared sport as a strategic field of society and decided to start development programs, allocating significant financial resources to them. To support spectator team sports, the possibility of channelling a certain percent of the corporate tax from profitable companies directly to sport was created. Since the companies could also record a tax reduction, it became a win-win solution for the grant providing company and the sports organization receiving the support, while the government is falling out of this tax amount. Since the system was introduced in 2011 – after the European Union’s approval – it has provided a wealth of lessons learned, with countless debates of its professional, financial and even moral effectiveness. But can this form of financial support be compared to real sponsorship? Did it fulfil its role in making a stronger relationship between sport organizations and enterprises? What happened to the real sponsorship deals, and what would be the case if the government withdrew the possibility? This essay tries to find answers to these questions. First of all I make a short introduction on Hungary’s sport system and the current environment, then describe how this process work and summarize the previous articles and research on the system. Finally, I conducted interviews with involved sport leaders and would like to present the results.

Review

This paper addresses a highly pertinent and complex topic: the impact of the Hungarian "Tao-support" system on spectator team sports and their sponsorship relationships. Introduced in 2011, this unique government-backed financial mechanism allows companies to redirect a portion of their corporate tax directly to sports organizations, receiving a tax reduction in return. The abstract effectively highlights the controversial nature of this system, noting widespread debates regarding its professional, financial, and moral effectiveness. This sets the stage for a timely and important investigation into a system that represents a significant departure from traditional sport financing models and offers valuable insights into the intersection of public policy, corporate behavior, and sport development. A key strength of this proposed study lies in its ambition to critically examine whether this form of financial support genuinely fosters stronger relationships between sports organizations and enterprises, and if it can truly be equated with authentic sponsorship. The author's stated approach, which includes an introduction to Hungary's sport system, a detailed description of the Tao process, a synthesis of existing literature, and crucially, primary data collection through interviews with involved sport leaders, suggests a comprehensive and multi-faceted investigation. This mixed-method approach, particularly the qualitative insights from key stakeholders, is vital for understanding the nuanced real-world implications of such a policy. The questions posed regarding the fate of "real sponsorship" and the potential consequences of the system's withdrawal are particularly insightful and promise to yield valuable policy recommendations. The paper is well-positioned to offer significant contributions to the fields of sport management, public policy, and corporate social responsibility. By delving into the intricate dynamics of a system that circumvents direct government spending while still leveraging public funds (via foregone tax revenue), it provides a valuable case study with potential lessons for other nations considering alternative sport funding models. While the abstract outlines a robust methodological plan to address its critical questions, the inherent complexity of distinguishing between genuine sponsorship and tax-incentivized support will likely be a central challenge, requiring careful analysis of the interview data. Overall, this research promises to shed much-needed light on the multifaceted impacts of the Tao-support system, offering crucial insights into its sustainability, ethical dimensions, and true influence on the sport sponsorship landscape in Hungary.

Full Text

Comments

You need to be logged in to post a comment.