O financiamento federal do Esporte de Alto Rendimento no Brasil no Ciclo Olímpico e Paralímpico Tóquio 2020

Abstract

This study aimed to analyze the financing of High Performance Sports (HPS) in Brazil in the Tokyo 2020 Olympic and Paralympic Cycle. It is characterized as a descriptive research of a quantitative and qualitative nature, carried out based on documentary analysis, in the period 2017 to 2021. Data was collected on the Portal da Legislação do Governo Federal and on the Portal Transparência no Esporte. Data analysis was based on indicators: sources of financing, magnitude of expenditure and direction of expenditure. The Tokyo 2020 Cycle had R$ 6.07 billion, of which the extra-budgetary source stands out, as it represented 70.65% of the HPS's financing, considering mainly the transfer of prediction competitions to sports entities and the sponsorship of state-owned companies without tax incentives. The budgetary source accounted for 14.72% of the resources, mainly due to contributions from prognosis competitions and ordinary resources. The source of tax expenditure was 14.63%, especially from resources from the Sports Incentive Law. It is inferred that sports entities benefited from public financing of the EAR in the Tokyo 2020 Cycle, mainly due to the transfer of prognostic contests, the Sports Incentive Law and sponsorships from state-owned companies, with the State having emptied its role in a context of ultra-neoliberal governments.