SPORTS SALES TAX AND FUNDING OF SPORTS POLITICS IN MINAS GERAIS

被引：7
|
作者：
Diniz, Rafael Silva [1 ]
da Silva, Luciano Pereira [1 ]
机构：
[1] Univ Fed Minas Gerais, Belo Horizonte, MG, Brazil
来源：
MOVIMENTO | 2016年 / 22卷 / 04期
关键词：
Sports; Public policies; Funding; government; Taxes;
D O I：
10.22456/1982-8918.64264
中图分类号：
G40 [教育学];
学科分类号：
040101 ; 120403 ;
摘要：
The Brazilian sales tax known as Tax on Circulation of Merchandise and Services (Imposto Sobre Circulacao de Mercadorias e Servicos - ICMS) is collected by state governments and partially distributed to municipalities. In the case of the state of Minas Gerais, this distribution happens under several criteria, including Sports ICMS (ICMS Esportivo). The purpose of the study is to discuss the role of that tax in funding sports policies based on official documents describing ICMS operation and public data on its distribution between 2011 and 2014. The study concludes that such public funding strategy has several constrains, such as overvaluing sports municipal events.
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页码：1223 / 1236
页数：14
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