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COMPARATIVE ANALYSIS OF THE REVENUE-GENERATING CAPACITY OF EUROPEAN INTERNATIONAL CLUB FOOTBALL
Views:282The revenue-generating capacity of spectator team sports, especially European football, has developed significantly in recent decades. Europe's top teams, more than 700 clubs from 55 countries, have managed to generate annual revenues of more than €20 billion over the last 4 years. A significant part of European club football revenues comes from the Big 5 leagues. Of the 98 teams in the English, Spanish, German, Italian and French leagues, the top 20 clubs play a dominant role in generating revenues, accounting for 40% of total European revenues. Looking at the revenue structures, the most important sources of revenue are broadcast revenues and commercial and sponsorship revenues. Total revenues for European club football increased significantly in the pre-COVID period, averaging over 7% per year, but have slowed down significantly following the impact of COVID. The Polish league has experienced a significant decline, while the Hungarian league has seen a significant improvement in the period under review between 2017-2020, both in terms of aggregate revenues and average revenues per team. In my research, I present the development and distribution of the revenues of the Big 5, Hungarian and Polish leagues for the period 2017-2020.
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The financial significance of player rights based on the financial statements of hungarian and international football clubs
76-85Views:141In contemporary football, the financial dynamics of clubs are increasingly influenced not only by on-field performance but also by player market transactions, which have gained significant economic importance in recent years. Transfers have become pivotal financial events for football clubs, with the sale of player rights playing a fundamental role in their revenue structures and financial strategies. This study examines the financial statements from 2020 to 2024 of three football clubs operating under different accounting standards: FTC Labdarúgó Zrt. (complying with Hungarian accounting regulations), Borussia Dortmund KGaA, and Juventus Football Club S.p.A. (both adhering to IFRS). Through a comparative analysis, the research investigates the extent to which revenues from the sale of player rights contribute to the total income of these clubs and whether there is a discernible trend of increasing reliance on this revenue stream during the specified period. The study aims to elucidate how intensified activity in the player transfer market is reflected in the financial statements of these clubs, particularly concerning shifts in their revenue structures.
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Aids of the civil society organizations
13-18Views:252During our research we examined the position of civil society organizations. We collected various forms of civil union aids and we gathered the concepts and crules of fundraising. We were curious about what are the main sources of revenue, especially for the civil society organizations, that are located in Jasz-Nagykun-Szolnok county; which are the most common fundraising strategies; how permanent donation is typical these days; and the proportion of the 1 percent offered from the personal income tax in the income sources. The Hungarian experience shows that the smaller organizations can rarely apply for support. Even if they can apply for a grant, the implementation or transact meet with difficulties. This is why we think, that the government is able to change that with a reform of the granting system, giving help for the non-governmental organisations in need.
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AN ANALYSIS OF THE ECONOMIC IMPACTS OF AIR POLLUTION IN THE URBAN AREAS: BIBLIOGRAPHIC REVIEW
53-68Views:503Air pollution is a severe problem affecting cities worldwide, with significant environmental and public health implications. Air quality has become challenging as cities grow rapidly with far-reaching socioeconomic consequences. This paper aims to provide a bibliographic review of existing literature on the economic impacts of air pollution in urban areas. The review includes studies that measure health costs, labour productivity impacts, household consumption, stock market performance, and tourism. The findings show that air pollution results in significant economic burdens, such as increased healthcare costs due to pollution-related illnesses and productivity losses. Additionally, it negatively affects household consumption, stock market valuation, and tourism revenue.
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EXAMINATION OF THE FACTORS AFFECTING THE TAX BURDEN ON ECONOMIC COMPANIES
1-7Views:449Taxing a wide range of businesses is a signify major challenge in nowadays economic, social life. The topicality of the study is indicated by the fact that the Hungarian tax system has been transformed in recent years. We analyze by respect to tax benefits the extent of the tax burden at companies in the course of the research. The enterprise sector data are examined from three sides whereby we search for statistically verifiable relationships between the pre-tax profit, the tax benefits used and the tax payable. We investigate what regional and settlement differences can be located in the tax burden of businesses. Tax revenue appears to be highly concentrated by territorial distribution. The question arises to what extent the development of the region influences the proportion of the tax benefits used. In our results, there is a significant difference experienced in the corporate tax burden on enterprises of settlement.
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The Bioeconomic Study of Black Locust and Tree of Heaven
21-28Views:278In our research we studied the economic potential; curbing costs; and elements of these of two woody stemmed invasive species: black locust (Robinia pseudoacacia L.) and tree of heaven (Ailanthus altissima Mill.) in a period 5 years. Questionnaires were sent to the relevant state institutions (national park directorates and state forest companies), other publicly available background information was collected and telephone interviews were carried out to complete the data. During the evaluation of data we found that the costs of black locust reduction were so high in national park directorates that they could not be compensated by the revenue from the sale. However, in the case of state forest companies, incomes were several times higher than costs each year. The judgment of tree of heaven was negative in all areas, so it could not be sold.
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Market Trends and Consumer Motivations for Plant-Based Milk Alternatives in the European Union and Hungary
50-58Views:149The market for plant-based milk alternatives is one of the fastest-growing segments in the functional beverage industry, driven in recent years by health-conscious lifestyles, sustainability considerations, and changing food purchasing habits. This study aims to present current consumer trends and motivations, as well as to explore the economic significance of plant-based milk alternatives in the European Union and Hungary. The research is based on secondary market data analysis and two focus group studies, which provided insights into consumer attitudes and perceptions related to advertising activities. The analysis covers revenue data from the largest markets, the diversity of consumption drivers, and the visual and messaging elements found in communication strategies. The findings may contribute to defining target group–oriented marketing communication and identifying opportunities for market development.
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Theoretical and Practical Problems of Local Tax
15-20Views:217The local tax revenues constitute a considerable item in the budget revenues of the Hungarian economy. My paper gives an insight into the local tac policies of some Eu Countries, and also into the Hungarian local tax revenue opportunities. Besides the theoretical approach I describe the role of local taxes in the budget of the town of Szolnok.
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New directions in aviation controlling – a systematic review
21-33Views:123The aviation industry has become a rapidly growing sector in a turbulent environment over the past decade, especially in the case of ULCC (Ultra Low-Cost Carrier) airlines in Europe. The growth of these kinds of airlines has led to volatile airport revenues, further diversified by AI and digitalisation. The aim of this paper is to analyse, through a systematic review, the role of controlling methods in this context, with a particular focus on Europe and the Central and Eastern European market. The research was conducted using the PRISMA method on the Scopus and Web of Science databases, covering the period 2005–2025. The study is structured around three main topics: cost-cutting methods of ULCC airlines, opportunities for increasing airport revenues, and the effects of digitalisation on the aviation industry, especially on controlling systems. The results show that controlling methods are not uniform and are often unable to adapt to a rapidly changing environment and operational complexity. One of the main conclusions of this research is that it may be worthwhile to create an entirely new, industry-specific controlling method that synthesises the principles of ULCC operations, airport management, and the improvement opportunities brought by digitalisation. The primary goal of this paper is to provide a foundation for further research and for the development of such a model.