The paper aims to analyze how tax law encourages citizens play sports. right of receive a deduction for sports expenses that entered into force on 1 January 2022, in the author’s opinion, needs be significantly improved, since under consideration do not always mean activities. Digital fixation is offered special application In addition, independent activities remain outside framework this syste...

We propose a novel approach to the analysis of organizations by developing a computerized platform that reproduces relevant features of existing organizations such as real-effort tasks and real-leisure alternative activities (Internet). In this environment, we find strong incentives effects as organizations using individual incentives significantly outperform those relying on team incentives. C...