As Leis de incentivo fiscal ao esporte dos municípios paulistas de grande porte: sua aplicabilidade e sua contribuição no desenvolvimento do esporte
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Data
2022-02-17
Autores
Nogueira, Mauro Augusto de Sousa
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Editor
Universidade Estadual Paulista (Unesp)
Resumo
Os estudos sobre Leis de incentivo Fiscal ao Esporte (LIFE) vêm se consolidando nos últimos anos, principalmente, no âmbito federal. No entanto, no Brasil, por se tratar de um sistema federalista, tem como premissa que estados e municípios sejam organizados política e financeiramente, de modo que os estudos sobre esta temática no âmbito municipal se tornam relevantes, porém, ainda são incipientes em nossa área. A presente pesquisa traz em seu contexto as Leis Municipais de Incentivo Fiscal ao Esporte (LMIFE) dos municípios com mais de 100 mil habitantes (grande porte) do Estado de São Paulo. Este estudo tem como objetivo identificar, descrever e analisar a aplicabilidade das LMIFE e a sua contribuição no desenvolvimento do esporte local no período de 2017 a 2020. Até a decada de 1980, a implementação do Decreto nº 3199/1941 regulamentou as competências das entidades esportivas, gestão e organização. Porém, foi em 1988 que o desporto brasileiro alcançou seu patamar constitucional. O esporte está regulamentado na Constituição da República Federativa do Brasil de 1988 (CRFB/88)em seu artigo 217, incisos e parágrafos e por leis infraconstitucionais, como a Lei nº 9.615/98 (Lei Pelé). A CRFB/88 não menciona de onde os recursos financeiros serão captados, ficando para a Lei Pelé, em seu art. 56, apontar quais são as fontes de financiamento. A LIFE, prevista por lei, é uma ferramenta de implementação de política pública que traz dinamismo e agilidade ao esporte, sendo uma realidade no Brasil e implementada nas esferas Federal, Estadual e Municipal para buscar recursos para o esporte de modo a contemplar as quatro diferentes manifestações do esporte. Seguindo essa linha de raciocínio os municípios estão buscando sanar os problemas orçamentários com a criação de leis por meio do incremento de verbas da fonte indireta com a criação de um instrumento legal que são as LIFE para o fomentodo esporte dentro de sua competência territorial e tributária. Atualmente, inúmeros municípios brasileiros possuem LIFE. Nesse sentido, os benefícios e as contribuições proporcionados aos municípios podem ser analisados com maior profundidade. Metodologicamente, este estudo é uma pesquisa básica, bibliográfica, documental e de levantamento (survey) e por seus objetivos é uma pesquisa exploratória e descritiva (GIL, 2019) que recorre à abordagem qualitativa e quantitativa. A coleta de dados da etapa qualitativa se deu partir da dos sites de leis municipais e oficiais das prefeituras e câmaras de vereadores. As informações da legislação foram registradas em planilhas eletrônicas. Após a organização dosdocumentos, todas as legislações encontradas foram analisadas de como se dá a aplicabilidade da lei a partir das seguintes características essenciais: contribuinte incentivador, tributos para isenção fiscal, incentivo fiscal (limites de dedução e contrapartida), percentual total anual disponibilizado, valor máximo por projeto, proponentes, nº máximo de projetos por proponente, modalidade de incentivo e prazo de prestação de contas. Na etapa quantitativa analisou-se as seguintes variáveis referente ao período entre 2017 e 2021 na contribuição das LIFE no desenvolvimento do esporte: A) número de municípios paulistas de grande porte com LIFE, B) número de projetos inscritos, aprovados e captados, C) número de projetos inscritos, aprovados e captados por manifestação esportiva, D) valor total disponibilizado, aprovado e captado, E) valor total aprovado e captado por manifestação esportiva, F) percentual do orçamento destinado ao esporte.
Studies on Sports Tax Incentive Laws (LIFE) have been consolidating in recent years, mainly at the federal level. However, in Brazil, because it is a federalist system, it is premised that states and municipalities are politically and financially organized, so that studies on this topic at the municipal level become relevant, however, they are still incipient in our area. The present research brings in its context the municipal laws of fiscal incentive to the sport (LMIFE) of the cities with more than 100 thousand inhabitants (large size) of the State of São Paulo. This study aims to identify, describe and analyze the applicability of LMIFE and its contribution to the development of local sport from 2017 to 2020. The sport is regulated in the Constitution of the Federative Republic of Brazil of 1988 (CRFB/88) in its article 217, items and paragraphs and by infra-constitutional laws, such as Law nº 9.615/98 (Pelé Law). CRFB/88 does not mention where the financial resources will be raised from, leaving it to the Pelé Law, in its art. 56, point out the sources of funding. LIFE, provided for by law, is a public policy implementation tool that brings dynamism and agility to sport, is a reality in Brazil and implemented at the Federal, State and Municipal levels to seek resources for sport in order to contemplate the four different manifestations of the sport. Following this line of reasoning, municipalities are seeking to solve budgetary problems with the creation of laws through the increase of funds from the indirect source with the creation of a legal instrument that are the LIFE for the promotion of sport within their territorial and tax jurisdiction. Currently, there are numerous Brazilian municipalities that have LIFE. In this sense, the benefits and contributions provided to municipalities can be analyzed in greater depth. Methodologically, this study is a basic, bibliographic, documentary and survey research, and due to its objectives it is an exploratory and descriptive research (GIL, 2019), which uses a qualitative and quantitative approach. Data collection in the qualitative stage was based on the websites of municipal and official laws of city halls and city councils. The legislation information was recorded in electronic spreadsheets. After organizing the documents, all the laws found were analyzed on how the law is applicable based on the following essential characteristics: incentive taxpayer, taxes for tax exemption, tax incentive (limits of deduction and counterpart), total annual percentage made available, maximum amount per project, bidders, maximum number of projects per bidder, type of incentive and term of accountability. In the quantitative stage, the following variables were analyzed for theperiod between 2017 and 2021 in the contribution of LIFE to the development of sport: A) number of large cities in São Paulo with LIFE, B) number of projects registered, approved and captured, C) number of projects registered, approved and captured per sporting event, D) total amount made available, approved and raised, E) total amount approved and raised per sporting event, F) percentage of the budget allocated to sport.
Studies on Sports Tax Incentive Laws (LIFE) have been consolidating in recent years, mainly at the federal level. However, in Brazil, because it is a federalist system, it is premised that states and municipalities are politically and financially organized, so that studies on this topic at the municipal level become relevant, however, they are still incipient in our area. The present research brings in its context the municipal laws of fiscal incentive to the sport (LMIFE) of the cities with more than 100 thousand inhabitants (large size) of the State of São Paulo. This study aims to identify, describe and analyze the applicability of LMIFE and its contribution to the development of local sport from 2017 to 2020. The sport is regulated in the Constitution of the Federative Republic of Brazil of 1988 (CRFB/88) in its article 217, items and paragraphs and by infra-constitutional laws, such as Law nº 9.615/98 (Pelé Law). CRFB/88 does not mention where the financial resources will be raised from, leaving it to the Pelé Law, in its art. 56, point out the sources of funding. LIFE, provided for by law, is a public policy implementation tool that brings dynamism and agility to sport, is a reality in Brazil and implemented at the Federal, State and Municipal levels to seek resources for sport in order to contemplate the four different manifestations of the sport. Following this line of reasoning, municipalities are seeking to solve budgetary problems with the creation of laws through the increase of funds from the indirect source with the creation of a legal instrument that are the LIFE for the promotion of sport within their territorial and tax jurisdiction. Currently, there are numerous Brazilian municipalities that have LIFE. In this sense, the benefits and contributions provided to municipalities can be analyzed in greater depth. Methodologically, this study is a basic, bibliographic, documentary and survey research, and due to its objectives it is an exploratory and descriptive research (GIL, 2019), which uses a qualitative and quantitative approach. Data collection in the qualitative stage was based on the websites of municipal and official laws of city halls and city councils. The legislation information was recorded in electronic spreadsheets. After organizing the documents, all the laws found were analyzed on how the law is applicable based on the following essential characteristics: incentive taxpayer, taxes for tax exemption, tax incentive (limits of deduction and counterpart), total annual percentage made available, maximum amount per project, bidders, maximum number of projects per bidder, type of incentive and term of accountability. In the quantitative stage, the following variables were analyzed for theperiod between 2017 and 2021 in the contribution of LIFE to the development of sport: A) number of large cities in São Paulo with LIFE, B) number of projects registered, approved and captured, C) number of projects registered, approved and captured per sporting event, D) total amount made available, approved and raised, E) total amount approved and raised per sporting event, F) percentage of the budget allocated to sport.
Descrição
Palavras-chave
Lei de Incentivo Fiscal ao Esporte, Politica pública de esporte, Financiamento esportivo, Incentivo ao esporte, Legislação, Sports Tax Incentive Law, Sports public policy, Sports financing, Incentive to sport, Legislation