Özet:

This study is realized to determine opinions of tax champions in Malatya about the sports sponsorship. “General screening model”, one of the descriptive screening methods, is utilized in the research. Tax champion businessmen that in the top 100 in Malatya province in 2010 constitute the population of the research; and sample of the research is 75 businessmen from different professions selected randomly. Survey prepared by Kalfa (2004) in order to determine opinions and expectations of business men about the sports sponsorship law is utilized in the research as a data gathering tool. Validity and reliability work of the survey used for the research is made and Cronbach Alpha value of the survey used is determined as 0.76. Statistical package program is used for data analysis. F, %, X, x and f tests are utilized in the analysis of data. Significance level is considered as .05 in the survey applied. As a result, it is determined that 73.3% of the tax champions are not sponsors to sports clubs, and 26.7% are sponsors to sports clubs. It is also revealed that general arithmetical average of their perceptual status related with the sports sponsorship law is at a medium level (x=2.66). It is concluded that differences between the occupational groups and their status of being sponsors to sports branches are meaningful (p < 0.05). Additionally, it is determined that tax champions want to be sponsor to volleyball in the ratio of 24.0% and to football in the ratio of 14.7%

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