Abstract
The financial support to the Elite Sports carried out historically through tax exemptions to the sports entities, in recent years has been added to a series of governmental actions, with emphasis on the agreements, the granting of scholarships to athletes and the Sports Incentive Law. This paper aims to describe the investment of federal public resources from agreements in paralympic sports, in addition to identifying their main beneficiaries and the types of expenses incurred. In order to do so, a descriptive research was carried out, using documentary research, in the National High-Performance Sport Secretariat of the Ministry of Sports (SNEAR), for the cataloging of agreements, onlending and decentralization agreements entered into by the federal public administration via SNEAR, to finance Paralympic sports from 2008 to 2016. It has been verified that Brazil has invested resources in the Paralympic sport with greater intensity between 2008 and 2014. However, it was evidenced that the Federal Government does not have systematized information or method to systematize the information on the transfer of financial resources through agreements, which was developed in this study. Other public entities, committees, confederations, leagues, federations, clubs and educational institutions are the destinations of the financial resources of the agreements, which can be applied in 12 different ways. Between 2008 and 2016 there was an increase in the amount of funds invested in Paralympic sports, mainly for the preparation of the Rio 2016 Games. The investments made through agreements are mainly in facilities and sports materials. It is concluded that financial resources of the Federal Government are spent without classification of the actions, entities or public to which such resources are destined. Thus, the systematization of this information, presented in this work, can substantially collaborate with the evaluation and formulation of government policies and actions.
Highlights
No Brasil, o esporte paralímpico é representado principalmente pelos atletas que compõem os esportes paralímpicos, por federações esportivas, por associações para pessoas com deficiência e pelo Comitê Paralímpico Brasileiro (CPB)
This paper aims to describe the investment of federal public resources from agreements in paralympic sports, in addition to identifying their main beneficiaries and the types of expenses incurred
It was evidenced that the Federal Government does not have systematized information or method to systematize the information on the transfer of financial resources through agreements, which was developed in this study
Summary
Alberto Reinaldo Reppold Filho Universidade Federal do Rio Grande do Sul (UFRGS). Resumo. o fomento financeiro ao Esporte de Alto Rendimento realizado historicamente por meio de isenções de taxas, tributos e impostos às próprias entidades esportivas, nos últimos anos foi somado a uma série de ações governamentais, com destaque para os convênios, a concessão de bolsas para atletas e a Lei de Incentivo ao Esporte. O fomento financeiro ao Esporte de Alto Rendimento realizado historicamente por meio de isenções de taxas, tributos e impostos às próprias entidades esportivas, nos últimos anos foi somado a uma série de ações governamentais, com destaque para os convênios, a concessão de bolsas para atletas e a Lei de Incentivo ao Esporte. Para tanto foi realizada uma pesquisa descritiva, utilizando-se da pesquisa documental, na Secretaria Nacional de Esporte de Alto Rendimento do Ministério do Esporte (SNEAR), para catalogação dos convênios, contratos de repasse e descentralizações celebrados entre a administração pública federal, via SNEAR, para financiamento de esportes paralímpicos, no período de 2008 a 2016. Evidenciou-se que o Governo Federal não possui informações sistematizadas nem método para sistematizar as informações sobre o repasse de recursos financeiros por meio de convênios, o que foi desenvolvido nesse estudo. Entre 2008 e 2016 houve crescimento do montante de recursos investidos em esportes paralímpicos, principalmente para preparação dos Jogos Rio 2016.
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