Kiani Mohammad Saeid. Barriers and solutions of promoting tax culture in Iran's sports. Journal of Education, Health and Sport. 2019;9(6):218-229. eISNN 2391-8306. DOI http://dx.doi.org/10.5281/zenodo.3242183 http://ojs.ukw.edu.pl/index.php/johs/article/view/7014 The journal has had 7 points in Ministry of Science and Higher Education parametric evaluation. Part B item 1223 (26/01/2017). 1223 Journal of Education, Health and Sport eISSN 2391-8306 7 © The Authors 2019; This article is published with open access at Licensee Open Journal Systems of Kazimierz Wielki University in Bydgoszcz, Poland Open Access. This article is distributed under the terms of the Creative Commons Attribution Noncommercial License which permits any noncommercial use, distribution, and reproduction in any medium, provided the original author (s) and source are credited. This is an open access article licensed under the terms of the Creative Commons Attribution Non commercial license Share alike. (http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted, non commercial use, distribution and reproduction in any medium, provided the work is properly cited. The authors declare that there is no conflict of interests regarding the publication of this paper. Received: 05.05.2019. Revised: 25.05.2019. Accepted: 10.06.2019. Barriers and solutions of promoting tax culture in Iran's sports Mohammad Saeid Kiani Master of Sport Management at Razi University of Kermanshah Abstract Tax culture means attitudes, approaches, social values, current regulations and level of people’s knowledge about tax. Excessive commercialization of sports and its popularity along with lack of a concise and integrated tax system have made the issue of tax a complicated matter. There are some evidence about tax evading in sport by athletes and clubs in the country. Considering the role of tax as one of the main resources of governments in economic stability and not relying too much to national resources, especially in developed countries, this research executed to indentify barriers and solutions of promoting tax culture in sport in Iran. The statistical population of the study consisted of all club managers as well as all sports managers including heads and deputies of all departments of sports and youth that could be collaborated with them for researchers. Six obstacles and seven strategies were selected as the main variables and used as the main questions of the questionnaire in the framework of Likert scale of 5 values. The face and content validity of the pre-distribution questionnaire was confirmed by university professors. According to the research results, the methods for allocating all or part of the tax paid to the sports sector, training and raising tax knowledge, culture for improving tax insights, and employing incentive and punitive measures to increase the taxpayer's liability as strategies Promotion of tax culture in the country's sport was identified. Key words: solutions, tax culture, barriers, sport.