Short presentation used during the Conference in Ashagabat organized by the MInistry of Education under the supervision of MR. President Gurbanguly Berdimuhamedow on November 13th 2015.
4. Sport, Education and Taxes ?
Why Together ?
• The importance of Education in the Making of a Modern and
Powerful State;
• Subsidizing Education and Sport:
• Comparisons of models;
• The Italian experience;
• Sport and Education management;
• Quality assessment by the State;
• Concluding remarks.
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5. Understanding the importance of
Education
• Education is one of the Fundamental rights in many European
Constitutions;
• Italy is included in this respect;
• Considered a Human Right;
• Sport is treated in a similar way, although equivalence is not always
made clear;
• Italy considers education as a priority, and sport as well;
• This entails the necessity by Governments to implement appropriate
legislation to grant acceptable education.
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6. Implementing Education (and Sport)
• Italy: a mixed system:
• State controls the appropriate exercise of sport activity via CONI
(member of the CIO);
• Legal entity under the control of the state and regulating official
events and supervising confederations;
• Soccer;
• Basket;
• …
• Full private activity in sport is still possible but on a limited scale and
mainly for amateurs.
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7. Continued: The Role …
• Education at all levels is under the supervision of the State;
• State may enter into agreements with private school / Universities
matching specific qualitative requisites;
• Continuous control by the State;
• State directly subsidizes private schools when conditions are met;
• Subsidies come from taxes collected by the State;
• The people takes care of private education;
• Influent role of religious institutions.
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8. Where do the money come from ?
• In my Country … from general taxes:
• Income taxation;
• Taxation on consumption;
• Everybody pay for education;
• Fees for education are low:
• One-year first-class study in the faculty of Engineering:
• € 1400 - 1600 (depends on University regulation)
• One-year first-class study in the faculty of Law (Ferrara)
• € 1200 (scholarships available as well).
• Ongoing discussion on increasing fees and reducing taxes.
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9. Subsidizing Education and Sport
• Tax deduction system from income taxation;
• System applied all around the world, but in Italy it has been
emphasised in order to facilitate subsidy to confessional schools and
Universities;
• The more you give, the less you pay (taxes);
• Advantages:
• Selective donations (to those who deserve);
• Disadvantages:
• Risks of abuses and improper allocation of money.
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10. Extending the participation of the
private
• Foundations included in research and education;
• Donations are tax deductible for them as well;
• In case of sport: similar system only for not-for profit entities;
• Charities;
• Activity of the local authorities as well;
• Widespread application of the tax regulation to promote education
and sport beyond the direct intervention by the State;
• Diversification of the sources of funding;
• The State intervenes to compensate occasional or structural imbalances.
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11. The Necessary control of the State
• The status of education entity such as sport entity eligible to
receive donations is controlled by the State;
• Very sophisticated ways to assess the nature of the entity of
the case;
• Intensive control by Tax Police to prevent frauds or abuses;
• Fraudulent use of sponsorships;
• Sham contracts;
• Fake invoicing;
• …
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12. Most recent developments
• Advanced way to allocate resources obtained via income
taxation;
• The so called “0,5% approach”:
• 0,5% of the taxes to be paid may be allocated by the taxpayer
directly to some qualified entities:
• Schools,
• Universities,
• Research centres,
• Sport associations,
• Others …
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13. Interesting Points for Turkmenistan
• Involving foreign investors in the education system;
• Firm control by the State on the project;
• Possibility by the students to have access to businesses and learn
foreign best practices here;
• In house Academias (such as the ENI’s one);
• Compensate the company via tax allowances;
• Necessity to negotiate them by the Central authority;
• Win-Win solution.
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14. Thank you for your attention
marco.greggi@unife.it
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