Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil

Detalhes bibliográficos
Autor(a) principal: Silva, Donald Veronico Alves da
Data de Publicação: 2021
Outros Autores: Mendonça, Patricia Maria E.
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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spelling 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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