Eine ökonomische Analyse des Sponsorings im Profifußball
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Eine ökonomische Analyse des Sponsorings im Profifußball

Eine ökonomische Analyse des Sponsorings im Profifußball


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About the Book

Bachelorarbeit aus dem Jahr 2022 im Fachbereich BWL - Investition und Finanzierung, Note: 2,7, Universität Bielefeld, Sprache: Deutsch, Abstract: In den letzten zwanzig Jahren sind die Investitionen im Sportsponsoring stetig gestiegen. Im Kalenderjahr 2020 lagen die Ausgaben der Unternehmen für die Förderung im Sportsponsoring bei 3,8 Milliarden Euro. Die meisten Investitionen werden dabei im Fußball getätigt. In der Saison 2020/2021 haben 75 % der 100 Sponsoren mit den höchsten jährlichen Investitionssummen im Sport in Deutschland in den Fußball investiert. Die genannten Informationen und Zahlen verdeutlichen, dass das Thema Sponsoring im Fußball eine ökonomische Bedeutung hat für den Sponsor und den Gesponserten. Das gibt Anlass dazu, sich mit der Fragestellung der Besteuerung bei Sponsorships im Fußball auseinanderzusetzen. In dieser Arbeit wird untersucht, wie die steuerliche Auslegung beim Förderer und beim Geförderten aussieht und ob es Unterschiede gibt zwischen den beiden Beteiligten. Außerdem wird der Frage nachgegangen, welche Möglichkeiten es bei der Besteuerung gibt und welche davon einen Vorteil bzw. Nutzen für den Sponsor und den Gesponserten haben. Danach werden steuerrechtliche Grundlagen erklärt, mit dem Ziel, ein Verständnis für die Besteuerung im Sponsoring zu bekommen und dafür, welche Urteile des Bundesfinanzhofs (BFH) relevant für die Thematik sind. Zudem wird aufgezeigt, dass zwischen steuerpflichtigen und -freien Einnahmen unterschieden werden muss. Ein Beispiel für Letztere ist die Spende. Die steuerrechtlichen Grundlagen werden auf die Bandenwerbung und auf die Trikotwerbung angewendet. Im Abschnitt zur Bandenwerbung wird anhand eines fiktiven Fallbeispiels verglichen, welche wirtschaftlichen Folge es haben kann, ein Sponsorship mit und ohne die Hilfe einer Werbeagentur einzugehen. Zudem wird bezüglich der Motivation der Kooperation zwischen dem Bundesligaverein Sport-Club (SC) Freiburg e. V. und der Schwarzwald GmbH eine Analyse hi


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Product Details
  • ISBN-13: 9783346764645
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346764648
  • Publisher Date: 05 Nov 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr


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