THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL.
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Brasileira de Ciência e Movimento (Online) |
Texto Completo: | https://portalrevistas.ucb.br/index.php/rbcm/article/view/9567 |
Resumo: | The analysis of public financing in the sports sector has been consolidating in recent years, mainly at the federal level. However, in Brazil, the federalist system gives the premise to states and municipalities to self-organize politically and financially, making relevant studies in the municipal sphere, however, still incipient in our area. Public funding can be classified according to its functions. In the sports field, the Sports and Leisure Function represents the highest level of aggregation of public expenditures made by federal entities, it is organized in order to contemplate expenditures of four areas of government activity, called subfunctions. This exploratory descriptive study aimed to investigate the financing of the sub-function of Sports Income (SDR) conducted by the municipal governments of the southern region of Brazil from 2005 to 2014. As a specific objective, the study proposed: (a) to identify the degree of accession and the expenses of the municipalities of the South region to the expenses in the FDL and sDR; (b) to analyze the percentage of the SDR of the expenses in the FDL of the municipalities of the South region; (c) to analyze the participation of the decentralized federal government policies to the municipalities and the municipalities carried out by them in the RD. Data on the FDL and the subfunctions were collected directly from the National Treasury website in the data referring to the annual accounts in the Brazilian Public Sector Accounting and Tax Information System - SICONFI. The results demonstrated the allocative diversity in the sport performance subfunction. With 1,191 political authorities being able to contemplate diverse interests autonomously another result would not be possible. Finally, we highlight the need to move forward in a better detail of the FDL expenses in Brazil, as well as to make comparative analyzes among the federated entities. |
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THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL.O LUGAR DO ESPORTE DE RENDIMENTO NO FINANCIAMENTO DA FUNÇÃO ESPORTE E LAZER DOS MUNICÍPIOS DO SUL DO BRASIL.Public policy. Sport. Financing.Políticas públicas. Esporte. Financiamento.The analysis of public financing in the sports sector has been consolidating in recent years, mainly at the federal level. However, in Brazil, the federalist system gives the premise to states and municipalities to self-organize politically and financially, making relevant studies in the municipal sphere, however, still incipient in our area. Public funding can be classified according to its functions. In the sports field, the Sports and Leisure Function represents the highest level of aggregation of public expenditures made by federal entities, it is organized in order to contemplate expenditures of four areas of government activity, called subfunctions. This exploratory descriptive study aimed to investigate the financing of the sub-function of Sports Income (SDR) conducted by the municipal governments of the southern region of Brazil from 2005 to 2014. As a specific objective, the study proposed: (a) to identify the degree of accession and the expenses of the municipalities of the South region to the expenses in the FDL and sDR; (b) to analyze the percentage of the SDR of the expenses in the FDL of the municipalities of the South region; (c) to analyze the participation of the decentralized federal government policies to the municipalities and the municipalities carried out by them in the RD. Data on the FDL and the subfunctions were collected directly from the National Treasury website in the data referring to the annual accounts in the Brazilian Public Sector Accounting and Tax Information System - SICONFI. The results demonstrated the allocative diversity in the sport performance subfunction. With 1,191 political authorities being able to contemplate diverse interests autonomously another result would not be possible. Finally, we highlight the need to move forward in a better detail of the FDL expenses in Brazil, as well as to make comparative analyzes among the federated entities.As análises sobre financiamento público no setor esportivo vêm se consolidando nos últimos anos, sobretudo, em âmbito federal. Porém, no Brasil, o sistema federalista dá a premissa aos estados e municípios de se autoorganizarem política e financeiramente, tornando estudos sobre a temática em âmbito municipal relevantes, no entanto, ainda incipientes em nossa área. O financiamento público pode ser classificado de acordo com suas funções. No campo esportivo, a Função Desporto e Lazer representa o maior nível de agregação dos gastos públicos realizado pelos entes federativos, ela está organizada de forma a contemplar gastos de quatro áreas de atuação governamental, chamadas de subfunções. O presente estudo, de natureza descritivo exploratória, teve como objetivo investigar o financiamento na subfunção Desporto Rendimento (sDR) realizado pelas prefeituras da região Sul do Brasil de 2005 a 2014. Como objetivo específico o estudo se propôs: (a) identificar o grau de adesão e os gastos dos municípios da região Sul ao gasto na FDL e sDR; (b) analisar o percentual da sDR dos gastos na FDL dos municípios da região Sul; (c) analisar a participação das políticas do governo federal descentralizadas aos municípios e os municípios realizados por eles na sDR. Os dados referentes à FDL e as subfunções foram coletados diretamente do site do Tesouro Nacional nos dados referentes às contas anuais no Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro – SICONFI. Os resultados demonstraram a diversidade alocativa na subfunção Desporto Rendimento. Com 1.191 autoridades políticas podendo contemplar interesses diversos de forma autônoma outro resultado não seria possível. Por fim, destacamos a necessidade de avançarmos num melhor detalhamento dos gastos da FDL no Brasil como também fazer análises comparativas entre os entes federados.Universidade Católica de Brasília2019-12-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfapplication/pdfapplication/pdfhttps://portalrevistas.ucb.br/index.php/rbcm/article/view/956710.31501/rbcm.v27i4.9567Revista Brasileira de Ciência e Movimento; v. 27 n. 4 (2019); 32-420103-171610.31501/rbcm.v27i4reponame:Revista Brasileira de Ciência e Movimento (Online)instname:Universidade Católica de Brasília (UCB)instacron:UCBporhttps://portalrevistas.ucb.br/index.php/rbcm/article/view/9567/6608https://portalrevistas.ucb.br/index.php/rbcm/article/view/9567/10096https://portalrevistas.ucb.br/index.php/rbcm/article/view/9567/10097Copyright (c) 2019 Revista Brasileira de Ciência e Movimentoinfo:eu-repo/semantics/openAccessSantos, Edmilson Santos dosMilani, Fernanda GimenezStarepravo, Fernando Augusto2020-04-03T16:05:54Zoai:ojs.portalrevistas.ucb.br:article/9567Revistahttp://portalrevistas.ucb.br/index.php/RBCMPRIhttp://portalrevistas.ucb.br/index.php/RBCM/oai||jr_lazer@yahoo.com.br2237-90020103-1716opendoar:2020-04-03T16:05:54Revista Brasileira de Ciência e Movimento (Online) - Universidade Católica de Brasília (UCB)false |
dc.title.none.fl_str_mv |
THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL. O LUGAR DO ESPORTE DE RENDIMENTO NO FINANCIAMENTO DA FUNÇÃO ESPORTE E LAZER DOS MUNICÍPIOS DO SUL DO BRASIL. |
title |
THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL. |
spellingShingle |
THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL. Santos, Edmilson Santos dos Public policy. Sport. Financing. Políticas públicas. Esporte. Financiamento. |
title_short |
THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL. |
title_full |
THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL. |
title_fullStr |
THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL. |
title_full_unstemmed |
THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL. |
title_sort |
THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL. |
author |
Santos, Edmilson Santos dos |
author_facet |
Santos, Edmilson Santos dos Milani, Fernanda Gimenez Starepravo, Fernando Augusto |
author_role |
author |
author2 |
Milani, Fernanda Gimenez Starepravo, Fernando Augusto |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Santos, Edmilson Santos dos Milani, Fernanda Gimenez Starepravo, Fernando Augusto |
dc.subject.por.fl_str_mv |
Public policy. Sport. Financing. Políticas públicas. Esporte. Financiamento. |
topic |
Public policy. Sport. Financing. Políticas públicas. Esporte. Financiamento. |
description |
The analysis of public financing in the sports sector has been consolidating in recent years, mainly at the federal level. However, in Brazil, the federalist system gives the premise to states and municipalities to self-organize politically and financially, making relevant studies in the municipal sphere, however, still incipient in our area. Public funding can be classified according to its functions. In the sports field, the Sports and Leisure Function represents the highest level of aggregation of public expenditures made by federal entities, it is organized in order to contemplate expenditures of four areas of government activity, called subfunctions. This exploratory descriptive study aimed to investigate the financing of the sub-function of Sports Income (SDR) conducted by the municipal governments of the southern region of Brazil from 2005 to 2014. As a specific objective, the study proposed: (a) to identify the degree of accession and the expenses of the municipalities of the South region to the expenses in the FDL and sDR; (b) to analyze the percentage of the SDR of the expenses in the FDL of the municipalities of the South region; (c) to analyze the participation of the decentralized federal government policies to the municipalities and the municipalities carried out by them in the RD. Data on the FDL and the subfunctions were collected directly from the National Treasury website in the data referring to the annual accounts in the Brazilian Public Sector Accounting and Tax Information System - SICONFI. The results demonstrated the allocative diversity in the sport performance subfunction. With 1,191 political authorities being able to contemplate diverse interests autonomously another result would not be possible. Finally, we highlight the need to move forward in a better detail of the FDL expenses in Brazil, as well as to make comparative analyzes among the federated entities. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-12-20 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://portalrevistas.ucb.br/index.php/rbcm/article/view/9567 10.31501/rbcm.v27i4.9567 |
url |
https://portalrevistas.ucb.br/index.php/rbcm/article/view/9567 |
identifier_str_mv |
10.31501/rbcm.v27i4.9567 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://portalrevistas.ucb.br/index.php/rbcm/article/view/9567/6608 https://portalrevistas.ucb.br/index.php/rbcm/article/view/9567/10096 https://portalrevistas.ucb.br/index.php/rbcm/article/view/9567/10097 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Revista Brasileira de Ciência e Movimento info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Revista Brasileira de Ciência e Movimento |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Católica de Brasília |
publisher.none.fl_str_mv |
Universidade Católica de Brasília |
dc.source.none.fl_str_mv |
Revista Brasileira de Ciência e Movimento; v. 27 n. 4 (2019); 32-42 0103-1716 10.31501/rbcm.v27i4 reponame:Revista Brasileira de Ciência e Movimento (Online) instname:Universidade Católica de Brasília (UCB) instacron:UCB |
instname_str |
Universidade Católica de Brasília (UCB) |
instacron_str |
UCB |
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UCB |
reponame_str |
Revista Brasileira de Ciência e Movimento (Online) |
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Revista Brasileira de Ciência e Movimento (Online) |
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Revista Brasileira de Ciência e Movimento (Online) - Universidade Católica de Brasília (UCB) |
repository.mail.fl_str_mv |
||jr_lazer@yahoo.com.br |
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