This chapter examines the fiscal relevance of sports, showing that sports contribute substantially to public finances through tax revenues while benefiting from tax relief and subsidies. Drawing on national and international studies, the chapter illustrates that sports generate considerable fiscal returns at the federal, state, and municipal levels. Professional sports, particularly football, play a key role in this. However, the chapter also notes that not all publicly financed sports expenditures generate equivalent tax returns, particularly in the context of major sporting events.