Budget-Tax and Non-Tax Mechanisms in Sport Industry Development in the Russian Federation

The article studies a number of issues connected with the development of physical culture and sport in the Russian Federation on today’s stage. The authors investigated several models of sport development formed on the basis of international experience. The first model is typical of countries with social structure, where everything is based on budget sources of sport support. The second model is connected with using resources of philanthropists and sponsors. The third model is a combination of first two approaches. When the fourth model is used the focus is made on their own commercial activity with a small share of other sources. The process of professional sport development in Russia moves from the first model to the second and the third one, while the role of the fourth one is growing. The article also provides the normative and legal field of financing physical culture and sport in the Russian Federation, analyzes direct budget steps of support (cash expenses in totality and in section of key articles for 2011–2019) and indirect tax and non-tax steps of support of physical culture and sport. The international practice of supporting sport industry as a socially important field of public relations was shown. The authors underline the most promising lines in motivating the development that could bring the highest economic effect both for professional (commercial) and for mass (amateur) sport, as well as for sport of high achievements, which can foster strengthening the human potential of Russia.

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