THE LAW OF TAX INCENTIVE - AND THE (NOT) RIGHT TO SPORT IN BRAZIL
DOI:
https://doi.org/10.22456/1982-8918.46419Keywords:
State. Financing, Government. Sports. LegislationAbstract
This study addresses the budgetary implementation of the Sports Incentive Law (Law No. 11.438 of 2006). Quantitative-qualitative approach, research is supported by documentary survey. The theoretical debate was conducted from the following categories: State; public fund; social rights; sports policy. There was an empirical research in official documents published by the Ministry of Sports. For data analysis, the aspects discussed below were privileged: configuration and scope of the rights; funding and setting spending. Identified the incompatibility of the related Law and ensuring access to the sport as a social right.
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