TAX EXPENSES AS A MECHANISM FOR INVESTMENT IN LEISURE POLICIES IN BRAZIL:

A COMPARATIVE PERSPECTIVE ON INCENTIVE LAWS

Abstract

At the end of the 20th century and in the first decades of the 21st century, in Brazil, successive governments have bet on an alternative to the expenditure of financial resources through the Public Fund, the so-called ‘Incentive Laws’ and their respective Tax Expenses as financing of public policies. The purpose of this article was to understand the mechanism of financial contribution in some social policies that include access to leisure, identifying the taxes, the legislative framework, and pointing out similarities and differences among the respective Laws. This is a descriptive, comparative research, guided by the collection of documentary data, in a qualitative approach. As results, seven Tax Expenses, instituted by specific laws, were identified with the same source of funds, that financing social policies permeated by the practice of leisure with one of its possibilities, concomitantly, since 2012. We conclude that there is a modus operandi in this Laws format, which is the great decision-making power in the hands of the private sector. However, some differences are highlighted in relation to the assumptions and normative guidelines as: the financial compensation by supporters and the formation of Councils that manage the applicability of the resource.

Keywords: Tax expenses. Incentive laws. Public policies. Leisure.