The concept of applying special economic knowledge in resolving sports disputes

Up to date, there has been an objective need to apply special economic knowledge to support the quality of dispute resolution involving “sports” entities due to the significant commercialization of relations in the field of professional sports. Significant developments in the basic branches of science, among which it is necessary to designate economics and finance in sports, should make it possible to form the necessary conceptual foundations for the application of special economic knowledge in resolving sports disputes. The main purpose of the study is to determine the criteria for distinguishing a sports dispute, taking into account the economic component of sports relations; to enrich private theories of types of forensic examination including accounting and tax examination, financial and appraisal (value) examination, by collecting and studying the patterns and features that exist in sports relations between the entities from an economic point of view; to formulate a list of expert tasks that can be solved using special economic knowledge in resolving sports disputes. A sports dispute cannot be limited to a conflict between athletes, coaches, sports organizations in any combination between them. It seems that for the purposes of the developed concept, the participation in the dispute of at least one of the designated subjects of the dispute allows us to speak of the existence of a sports dispute. Based on the analysis of the features and patterns of economics and finance in the field of professional sports (primarily related to the financing of this industry) and the category of sports disputes in an expanded sense, it is possible to single out the following expert tasks: assessment of the effectiveness of financing and analysis of the financial stability of the sports organization; assessment of the budgetary efficiency of financing and analysis of the movement of budgetary funds; assessment of the dynamics of the creditworthiness of sports organizations and analysis of the fulfillment of the terms of the loan agreement by the parties to the contract; assessment of the value of a sports organization and assessment of the actual value of the share of the owner of a sports organization; assessment of the market and “transfer” value of a sports contract. The obtained results actualize the participation of expert-economists in resolving disputes in the field of professional sports. Further study of the application of special economic knowledge will allow us to talk about the final formation of the designated concept.