TAX REVENUE SPENDING ON SPORTS DURING THE LULA AND ROUSSEFF ADMINISTRATIONS

Authors

  • Fernando Henrique Silva Carneiro Instituto Federal de Goiás e Universidade de Brasília
    • Wagner Barbosa Matias Ministério do esporte e Secretaria de Estado de Educação do Distrito Federal
      • Marcelo Resende Teixeira Ministério do Esporte e Secretaria de Estado de Educação do Distrito Federal
        • Fernando Mascarenhas Faculdade de Educação Física da Universidade de Brasília

          DOI:

          https://doi.org/10.22456/1982-8918.88903

          Keywords:

          Public fund. Government funding. Sport. Tax spending.

          Abstract

          This study analyzes the status of public funding of sports by tax revenues during Brazil’s Lula and Rousseff administrations. The study was quantitative and qualitative and based on documentary survey. Three indicators were examined: spending sources, scale and focus. Five different types of legislation provided the basis for spending tax revenues, most of which were created by those administrations. Most tax exemptions were linked to income taxes and social contributions that fund social security. Tax revenue spending on sports contributed significantly to increase sports funding, especially as a result of the Sports Incentive Law and the mega sporting events. The priority focus for spending tax revenues was the category “Sports, Education, Leisure and Social Inclusion” as well as High Performance Sports and mega events.

           

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          Author Biographies

          Fernando Henrique Silva Carneiro, Instituto Federal de Goiás e Universidade de Brasília

          Professor no Instituto Federal de Goiás e doutor em Educação Física na Universidade de Brasília

          Wagner Barbosa Matias, Ministério do esporte e Secretaria de Estado de Educação do Distrito Federal

          Técnico administrativo no Ministério do Esporte, professor na Secretaria de Estado de Educação do Distrito Federal e doutorando em Educação Física na Universidade de Brasília

          Marcelo Resende Teixeira, Ministério do Esporte e Secretaria de Estado de Educação do Distrito Federal

          Técnico administrativo no Ministério do Esporte, professor na Secretaria de Estado de Educação do Distrito Federal e mestre em Educação Física na Universidade de Brasília

          Fernando Mascarenhas, Faculdade de Educação Física da Universidade de Brasília

          Professor na Faculdade de Educação Física da Universidade de Brasília, pós-doutor em Política Social pela Universidade do Estado do Rio de Janeiro

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          Published

          2019-10-31

          How to Cite

          CARNEIRO, Fernando Henrique Silva; MATIAS, Wagner Barbosa; TEIXEIRA, Marcelo Resende; MASCARENHAS, Fernando. TAX REVENUE SPENDING ON SPORTS DURING THE LULA AND ROUSSEFF ADMINISTRATIONS. Movimento, [S. l.], v. 25, p. e25059, 2019. DOI: 10.22456/1982-8918.88903. Disponível em: https://seer.ufrgs.br/index.php/Movimento/article/view/88903. Acesso em: 8 aug. 2026.

          Issue

          v. 25, jan./dez. 2019

          Section

          Original Articles

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          Licença Creative Commons More information at: https://creativecommons.org/licenses/by/4.0/

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