As perspectivas de tributação com a legalização de apostas esportivas no ordenamento jurídico brasileiro

Abstract

This thesis addresses the perspectives of taxation with the legalization of sports betting in the Brazilian legal framework. It contextualizes the recent legalization of sports betting in Brazil, a movement reflecting a global trend towards the recognition and regulation of this market. The debate on taxation in this sector is crucial, as it involves considerations about the collection of public revenues and the dynamics of the emerging market. Analyzing these issues is essential to understand the economic and social impact of legalizing sports betting and to develop a balanced regulatory framework. The general objective of the study was to analyze the impact of the tax structure on legalized sports betting in Brazil on the collection of public revenues and the dynamics of the betting market. The research sought to answer the problem: how can the proposed tax structure for legalized sports betting in Brazil influence the collection of public revenues and the dynamics of the betting market, considering the tax practices in similar international markets and the goals of national public policy? The methodology adopted was literature review, with a qualitative and descriptive approach, following bibliographic research. The results indicated that the tax structure for sports betting in Brazil should consider a balance between encouraging market growth and efficiency in tax collection. Analysis of international models suggests that very high tax rates may restrict market development, while very low rates may not generate sufficient revenue. The taxation of sports betting directly affects operators in terms of operational costs and profit margins and indirectly affects consumers through changes in prices and offers. It is concluded that an appropriate tax structure is vital for the success of the sports betting market in Brazil, balancing the need for fiscal collection with the promotion of a healthy and competitive business environment.