Revenus et fiscalité des sportifs de haut niveau en Belgique : comment une réforme fiscale pourrait améliorer ou détériorer la situation financière et sportive du pays?

Abstract

This master thesis delves into the analysis of income and taxation of elite athletes in Belgium and explores how potential reforms could impact their financial situation and the broader sports landscape. Despite measures introduced in the Program Law of December 27, 2021, concerns persist within the population regarding athlete incomes. Through a combination of specialized literature review and empirical analysis, our study aims to identify reform pathways that reconcile social equity while preserving the country's sports appeal. Central to our investigation are three major reform axes. Firstly, we propose raising minimum salaries for elite athletes, a measure that could help reduce wage disparities and enhance financial stability for less publicized athletes. Secondly, our study examines the overhaul of the bonus system, often convoluted and ambiguous, to ensure greater transparency and fairness in awarding rewards, thereby fostering increased motivation and athlete commitment. Lastly, an innovative proposition involves introducing tax deductions for athletes investing in community well-being initiatives. This measure offers a dual advantage: enhancing the positive image of athletes as active contributors to society and fostering a sense of understanding and support within the population. Implementing these potential reforms presents a significant opportunity to improve public perception of elite athlete incomes in Belgium. By promoting fairer income distribution, clarifying compensation systems, and incentivizing athletes to play an active role in the community, our proposal could lead to the harmonization of sports and societal interests.