SPORTS SALES TAX AND FUNDING OF SPORTS POLITICS IN MINAS GERAIS

Authors

  • Rafael Silva Diniz Universidade Federal de Minas Gerais
  • Luciano Pereira da Silva Universidade Federal de Minas Gerais

DOI:

https://doi.org/10.22456/1982-8918.64264

Keywords:

Sports. Public policies. Funding, government. Taxes.

Abstract

The Brazilian sales tax known as Tax on Circulation of Merchandise and Services (Imposto Sobre Circulação de Mercadorias e Serviços – ICMS) is collected by state governments and partially distributed to municipalities. In the case of the state of Minas Gerais, this distribution happens under several criteria, including Sports ICMS (ICMS Esportivo). The purpose of the study is to discuss the role of that tax in funding sports policies based on official documents describing ICMS operation and public data on its distribution between 2011 and 2014. The study concludes that such public funding strategy has several constrains, such as overvaluing sports municipal events.

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Author Biographies

Rafael Silva Diniz, Universidade Federal de Minas Gerais

Aluno de mestrado no Programa de Pós-Graduação Interdisciplinar em Estudos do Lazer da Universidade Federal de Minas Gerais.

Luciano Pereira da Silva, Universidade Federal de Minas Gerais

Possui graduação em Educação Física pela Universidade Estadual de Campinas (1997), mestrado em Desenvolvimento Social pela Universidade Estadual de Montes Claros (2007) e doutorado em Educação pela Universidade Federal de Minas Gerais (2012). Atualmente é professor da Universidade Federal de Minas Gerais.

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Published

2016-12-18

How to Cite

DINIZ, R. S.; SILVA, L. P. da. SPORTS SALES TAX AND FUNDING OF SPORTS POLITICS IN MINAS GERAIS. Movimento, [S. l.], v. 22, n. 4, p. 1223–1236, 2016. DOI: 10.22456/1982-8918.64264. Disponível em: https://seer.ufrgs.br/index.php/Movimento/article/view/64264. Acesso em: 24 jun. 2025.

Issue

v. 22, n. 4, out./dez. 2016

Section

Original Articles

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