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Journal of Physical Education
Article . 2017 . Peer-reviewed
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Journal of Physical Education
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Journal of Physical Education
Article . 2017
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Revista da Educação Física
Article . 2017
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PERFORMANCE SPORT, TAX WAIVER AND SPORTS INCENTIVE LAW

Authors: Santos, Edmilson Santos dos; Juchem, Luciano; Maduro, Luiz Alcides Ramires;

PERFORMANCE SPORT, TAX WAIVER AND SPORTS INCENTIVE LAW

Abstract

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 Brazil 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.

Keywords

Justiça social, Renúncia Fiscal, Justiça Social., Social Justice., LC8-6691, Sports Incentive Law, Lei de Incentivo, Esporte. Esporte de rendimento. Renúncia fiscal. Lei de incentivo, Performance Sport, L, Special aspects of education, Education, Esporte Rendimento, Esporte, GV557-1198.995, Tax Waiver, Sport, Sports

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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
3
Average
Average
Average
Green
gold