Title: The analysis and prediction of sports clubs' funding via the assignation tax in Slovakia

Authors: Michal Kuběnka; Michal Varmus; Milan Kubina; Dominika Tumová

Addresses: Faculty of Economics and Administration, Institute of Business Economics and Management, University of Pardubice, Czech Republic ' Faculty of Management Science and Informatics, Department of Management Theories, University of Zilina, Slovakia ' Faculty of Management Science and Informatics, Department of Management Theories, University of Zilina, Slovakia ' Faculty of Management Science and Informatics, Department of Management Theories, University of Zilina, Slovakia

Abstract: Assignation tax plays an important role in the funding of non-profit organisations (NPOs) in Slovakia. The analysis is focused on the funding of Slovak sports clubs via the assignation tax. The hypotheses were defined as follows: H1: local interest in sports clubs has a positive effect on obtaining the funds from the assignation tax; H2: assignation tax donors (2%) are more inclined to support individual sports than team sports. The data analysis has proven the growth of the total sum obtained via the assignation tax over time. The growing income from the assignation tax for the whole non-profit sector was predicted by applying statistical methods. Based on the created model, the average annual decrease of sports clubs' incomes by 28.80% can be expected, from EUR1,750 in 2019 to EUR600 in 2022. This trend shows the development of the situation without the clubs taking any action. Thus, it can help them with setting promotional activities to gain more funds via the assignation tax in the future and optimising their financial mix.

Keywords: assignation tax; sport management; non-profit organisations; sports clubs; mathematical-statistical modelling; prediction.

DOI: 10.1504/IJSMM.2023.133161

International Journal of Sport Management and Marketing, 2023 Vol.23 No.5, pp.419 - 441

Received: 22 Sep 2021
Received in revised form: 01 Jul 2022
Accepted: 27 Jul 2022
Published online: 01 Sep 2023 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article