Fiscal and investment indicators for evaluating professional sports facilities

Abstract

The article is devoted to the formation of a methodology for assessing the investment and fiscal attractiveness of professional sports facilities, for which there are many similar techniques, but no single universal one. The authors made an attempt to form such a methodology, based on the ecosystem approach, within which the attractiveness of a particular object is assessed in aggregate and taking into account the interrelationships of the object and the macroeconomic environment (state, territorial and sectoral regulation), as well as the microeconomic environment (the financial position of the organization and the characteristics of the object itself). The article gives examples of indicators, their variants of values and estimated values and presents a general algorithm for applying the technique and basic formulas for calculations.