A DEPENDÊNCIA FINANCEIRA DOS EXECUTORES DA LEI ESTADUAL DE INCENTIVO AO ESPORTE DE MINAS GERAIS ÀS EMPRESAS APOIADORAS: UM OLHAR SOBRE O MECANISMO DE INCENTIVO AO ESPORTE ENTRE 2014 E 2019

• Autor(a) principal: da Silva, Bráulio Humberto
• Data de Publicação: 2023
• Outros Autores: Silva, Aline Galantinni
• 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/14488

Sports Incentive Laws are government programs linked to the granting of tax incentives to companies that support sports projects previously approved by the State. Considering that the execution of approved projects is only guaranteed by raising funds from sponsor companies, it can be said that Incentive Laws are public policies that are highly dependent on private resources for their operation. In this sense, based on the experience of the State Law of Incentive to Sport of Minas Gerais, the present study aims to analyze the degree of financial dependence of the executors of sports projects in relation to sponsor companies within the scope of the Law of Incentive to Sport of Minas Gerais, from January 2014 to October 2019. To achieve the proposed objective, a theoretical framework was first drawn through bibliographical research. Subsequently, a documentary diagnosis of the legislation applied to the Law of Incentive to Sport of Minas Gerais was carried out, besides a data collection and systematization of all sports projects approved by the State Executive Power that were supported by companies during the analyzed period. The study showed that most executors have only one company that supports their sports projects, resulting in an “extremely high” degree of financial dependence, a situation that constitutes a threat to their own sustainability and survival of sports projects. With the aim of reversing this scenario, it is suggested that the State assumes the role of interlocutor between the executors and potential sponsor companies, and also that the executors qualify so they are able to get closer and closer to different business groups.