SPORTS SALES TAX AND FUNDING OF SPORTS POLITICS IN MINAS GERAIS
The Brazilian sales tax known as Tax on Circulation of Merchandise and Services (Imposto Sobre Circulação de Mercadorias e Serviços – 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...
| Autores: | , |
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2016 |
| País: | Brasil |
| Recursos: | Universidade Federal do Rio Grande do Sul (UFRGS) |
| Repositório: | Revista Movimento (Porto Alegre. Online) |
| Idioma: | português |
| OAI Identifier: | oai:seer.ufrgs.br:article/64264 |
| Acesso em linha: | https://seer.ufrgs.br/index.php/Movimento/article/view/64264 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Esportes. Políticas públicas. Financiamento governamental. Impostos. políticas públicas Sports. Public policies. Funding government. Taxes. politics Deportes. Políticas públicas. Financiación gubernamental. Impuestos. Politicas publicas |
| Resumo: | The Brazilian sales tax known as Tax on Circulation of Merchandise and Services (Imposto Sobre Circulação de Mercadorias e Serviços – 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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