Performance sport, tax waiver and sports incentive law

Authors

  • Edmilson Santos dos Santos Universidade Federal do Vale do São Francisco Author
  • Luciano Juchem Universidade Federal do Vale do São Francisco Author
  • Luiz Alcides Ramires Maduro Universidade Federal do Vale do São Francisco Author

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

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Published

2017-05-23

Issue

Vol. 28 No. 1 (2017)

Section

Pedagogical and cultural aspects

License

• Authors retain the copyright and full publishing rights without restrictions.

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

How to Cite

1.
Performance sport, tax waiver and sports incentive law. JPhysEduc (Maringá) [Internet]. 2017 May 23 [cited 2026 Jun. 4];28(1):e-2834. Available from: https://periodicos.uem.br/ojs/index.php/RevEducFis/article/view/32296