Performance sport, tax waiver and sports incentive law

  • Edmilson Santos dos Santos Universidade Federal do Vale do São Francisco
  • Luciano Juchem Universidade Federal do Vale do São Francisco
  • Luiz Alcides Ramires Maduro Universidade Federal do Vale do São Francisco
Keywords: Esporte. Esporte de rendimento. Renúncia fiscal. Lei de incentivo, Justiça social

Abstract

This study aims to analyze the application of the Sports Incentive Law (SIL) from 2007 to 2011 regarding performance sport. Information about this law was taken straight from the Sports Ministry website. The methodological view attempted to comprise the analysis of authorized raising resources, raised funds, success rate and redistributive factor.  Results found allow us to infer that the SLI came up not only to keep the status quo in federal funds distribution, but also to amplify the difference in its application towards more developed regions and countries.

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Author Biographies

Edmilson Santos dos Santos, Universidade Federal do Vale do São Francisco
Colegiado de Educação Física. Políticas Públicas
Luciano Juchem, Universidade Federal do Vale do São Francisco
Colegiado de Educação Física. Pedagogia do Esporte; Políticas Públicas
Luiz Alcides Ramires Maduro, Universidade Federal do Vale do São Francisco
Colegiado de Educação Física. Lutas; Políticas Públicas
Published
2017-05-23
How to Cite
1.
Santos ES dos, Juchem L, Ramires Maduro LA. Performance sport, tax waiver and sports incentive law. JPhysEduc [Internet]. 2017May23 [cited 2025Sep.13];28(1):e-2834. Available from: https://periodicos.uem.br/ojs/index.php/RevEducFis/article/view/32296
Issue
Vol 28 No 1 (2017)
Section
Pedagogical and cultural aspects

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This work is licensed under a Creative Commons Attribution 4.0 International License.