Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Cadernos EBAPE.BR |
Texto Completo: | https://periodicos.fgv.br/cadernosebape/article/view/84347 |
Resumo: | This paper observed how institutional complexity has increased in the field of sports in Santos city after the introduction of Promifae, a local tax incentive law to encourage investment in sports. This instrumental case study has adopted an exploratory and descriptive approach, collecting primary and secondary data through semi-structured interviews and documental analysis. The study showed that the tax incentive law accentuates conflicts of institutional logic already existing in the field of sports, particularly between high performance sports and mass sports (for example, educational and recreational purposes). The law expanded the reach of the market logic, resulting in new demands for participating organizations which had to handle the conflicts of institutional logics. This paper verifies that the city of Santos does not use the law and public resources in a planned manner or aligned with other public policies. However, Promifae benefits the field of sports in Santos and and public management should seek its expansion and integration with better designed policies. |
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Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, BrazilComplejidad institucional en el campo deportivo de Santos tras la implementación del PromifaeComplexidade institucional no campo esportivo de Santos após implantação do PromifaePublic policyTax incentive lawsSportInstitutional logicsPolíticas públicasLeyes de incentivosDeporteLógicas institucionalesPolíticas públicasLeis de incentivoEsporteLógicas institucionaisThis paper observed how institutional complexity has increased in the field of sports in Santos city after the introduction of Promifae, a local tax incentive law to encourage investment in sports. This instrumental case study has adopted an exploratory and descriptive approach, collecting primary and secondary data through semi-structured interviews and documental analysis. The study showed that the tax incentive law accentuates conflicts of institutional logic already existing in the field of sports, particularly between high performance sports and mass sports (for example, educational and recreational purposes). The law expanded the reach of the market logic, resulting in new demands for participating organizations which had to handle the conflicts of institutional logics. This paper verifies that the city of Santos does not use the law and public resources in a planned manner or aligned with other public policies. However, Promifae benefits the field of sports in Santos and and public management should seek its expansion and integration with better designed policies.En este trabajo se observa cómo la complejidad institucional aumenta en el campo deportivo en de la ciudad de Santos luego de la introducción del Promifae (Programa Municipal de Incentivo Fiscal de Apoyo al Deporte). Para ello, se realizó un levantamiento de datos primarios y secundarios, basadoa en análisis documental y entrevistas semiestructuradas, adoptando un enfoque exploratorio-descriptivo. Como aporte, este trabajo demuestra que la implementación de la ley revela los conflictos de lógica institucional ya existentes en el ámbito deportivo entre el deporte de alto rendimiento y otras manifestaciones, además de ampliar el alcance de la lógica del mercado, exigiendo de las organizaciones participantes nuevas demandas para equilibrar estas diferencias. Como implicaciones prácticas, este trabajo verifica que el municipio de Santos no utiliza la ley y los recursos públicos de manera planificada y alineada con las políticas públicas. A pesar de ello, los beneficios del Promifae en el campo deportivo de Santos son muchos y la gestión pública debe buscar su expansión e integración con políticas deportivas mejor diseñadas.Este trabalho observou como a complexidade institucional aumentou no campo esportivo da cidade de Santos após a introdução do Programa Municipal de Incentivo Fiscal de Apoio ao Esporte (Promifae). Para tanto, realizou um levantamento de dados primários e secundários, baseado em análise documental e entrevistas semiestruturadas, com uma abordagem exploratório-descritiva. Como contribuição, esta análise demonstra que a implementação do programa revela ambiguidades e conflitos de lógicas institucionais já existentes no campo esportivo, bem como amplia o alcance da lógica de mercado, exigindo das organizações participantes novas demandas para equilibrar essas diferenças. Como implicações práticas, verifica-se que o município de Santos não usa a lei e os recursos públicos de forma planejada e alinhada a uma política pública. A despeito disso, os benefícios do Promifae no campo esportivo são muitos, e a gestão pública deve buscar sua ampliação e integração com políticas esportivas mais bem desenhadas.Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas2021-11-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/cadernosebape/article/view/8434710.1590/1679-395120200235Cadernos EBAPE.BR; Vol. 19 No. Special (2021); 777-791Cadernos EBAPE.BR; Vol. 19 Núm. Especial (2021); 777-791Cadernos EBAPE.BR; v. 19 n. Especial (2021); 777-7911679-3951reponame:Cadernos EBAPE.BRinstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/cadernosebape/article/view/84347/79925https://periodicos.fgv.br/cadernosebape/article/view/84347/79926Silva, Donald Veronico Alves daMendonça, Patricia Maria E.info:eu-repo/semantics/openAccess2023-02-23T19:30:29Zoai:ojs.periodicos.fgv.br:article/84347Revistahttps://periodicos.fgv.br/cadernosebapehttps://periodicos.fgv.br/cadernosebape/oaicadernosebape@fgv.br||cadernosebape@fgv.br1679-39511679-3951opendoar:2024-05-13T10:00:23.605875Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV)true |
dc.title.none.fl_str_mv |
Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil Complejidad institucional en el campo deportivo de Santos tras la implementación del Promifae Complexidade institucional no campo esportivo de Santos após implantação do Promifae |
title |
Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil |
spellingShingle |
Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil Silva, Donald Veronico Alves da Public policy Tax incentive laws Sport Institutional logics Políticas públicas Leyes de incentivos Deporte Lógicas institucionales Políticas públicas Leis de incentivo Esporte Lógicas institucionais |
title_short |
Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil |
title_full |
Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil |
title_fullStr |
Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil |
title_full_unstemmed |
Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil |
title_sort |
Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil |
author |
Silva, Donald Veronico Alves da |
author_facet |
Silva, Donald Veronico Alves da Mendonça, Patricia Maria E. |
author_role |
author |
author2 |
Mendonça, Patricia Maria E. |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Silva, Donald Veronico Alves da Mendonça, Patricia Maria E. |
dc.subject.por.fl_str_mv |
Public policy Tax incentive laws Sport Institutional logics Políticas públicas Leyes de incentivos Deporte Lógicas institucionales Políticas públicas Leis de incentivo Esporte Lógicas institucionais |
topic |
Public policy Tax incentive laws Sport Institutional logics Políticas públicas Leyes de incentivos Deporte Lógicas institucionales Políticas públicas Leis de incentivo Esporte Lógicas institucionais |
description |
This paper observed how institutional complexity has increased in the field of sports in Santos city after the introduction of Promifae, a local tax incentive law to encourage investment in sports. This instrumental case study has adopted an exploratory and descriptive approach, collecting primary and secondary data through semi-structured interviews and documental analysis. The study showed that the tax incentive law accentuates conflicts of institutional logic already existing in the field of sports, particularly between high performance sports and mass sports (for example, educational and recreational purposes). The law expanded the reach of the market logic, resulting in new demands for participating organizations which had to handle the conflicts of institutional logics. This paper verifies that the city of Santos does not use the law and public resources in a planned manner or aligned with other public policies. However, Promifae benefits the field of sports in Santos and and public management should seek its expansion and integration with better designed policies. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-11-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/cadernosebape/article/view/84347 10.1590/1679-395120200235 |
url |
https://periodicos.fgv.br/cadernosebape/article/view/84347 |
identifier_str_mv |
10.1590/1679-395120200235 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/cadernosebape/article/view/84347/79925 https://periodicos.fgv.br/cadernosebape/article/view/84347/79926 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas |
publisher.none.fl_str_mv |
Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas |
dc.source.none.fl_str_mv |
Cadernos EBAPE.BR; Vol. 19 No. Special (2021); 777-791 Cadernos EBAPE.BR; Vol. 19 Núm. Especial (2021); 777-791 Cadernos EBAPE.BR; v. 19 n. Especial (2021); 777-791 1679-3951 reponame:Cadernos EBAPE.BR instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Cadernos EBAPE.BR |
collection |
Cadernos EBAPE.BR |
repository.name.fl_str_mv |
Cadernos EBAPE.BR - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
cadernosebape@fgv.br||cadernosebape@fgv.br |
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