Tax revenue spending on sports during the lula and rousseff administrations

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.