THE LAW OF TAX INCENTIVE - AND THE (NOT) RIGHT TO SPORT IN BRAZIL

Authors

  • Wagner Barbosa Matias Ministério do Esporte
  • Pedro Fernando Athayde Universidade de Brasília
  • Edson Marcelo Húngaro Universidade de Brasília
  • Fernando Mascarenhas Universidade de Brasília

DOI:

https://doi.org/10.22456/1982-8918.46419

Keywords:

State. Financing, Government. Sports. Legislation

Abstract

 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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Author Biographies

Wagner Barbosa Matias, Ministério do Esporte

Departamento de Planejamento de políticas e Progrmas de Esporte, Lazer e Inclusão Social.

Pedro Fernando Athayde, Universidade de Brasília

Faculdade de Educação Física.

Edson Marcelo Húngaro, Universidade de Brasília

Faculdade de Educação Física

Fernando Mascarenhas, Universidade de Brasília

Faculdade de Educação Física

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Published

2015-02-05

How to Cite

MATIAS, W. B.; ATHAYDE, P. F.; HÚNGARO, E. M.; MASCARENHAS, F. THE LAW OF TAX INCENTIVE - AND THE (NOT) RIGHT TO SPORT IN BRAZIL. Movimento, [S. l.], v. 21, n. 1, p. 95–110, 2015. DOI: 10.22456/1982-8918.46419. Disponível em: https://seer.ufrgs.br/index.php/Movimento/article/view/46419. Acesso em: 26 apr. 2025.

Issue

v. 21, n.1, jan./mar. 2015

Section

Original Articles

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