Evolução dos modelos jurídicos e tributários dos clubes de futebol brasileiros: do associativismo às Sociedades Anônimas do Futebol (SAF)

Abstract

In the current scenario of Brazilian football, characterized by chronic financial crises and challenges in the traditional management of clubs, this study investigates the evolution of legal and tax models, emphasizing the transition from the associative model to Football JointStock Companies (SAF), as instituted by Law No. 14.193/2021. Employing an exploratory qualitative approach, the research is based on an extensive bibliographic and documentary review, in addition to a comparative analysis of tax and governance regimes, aiming to identify the potential and challenges arising from this transformation. The findings indicate that the adoption of the SAF model enhances transparency, administrative efficiency, and investment attraction, while also imposing cultural and operational barriers, such as resistance to change and the complexity of the new tax regime. In summary, the study provides theoretical and practical insights that can guide managers, investors, and legislators in implementing strategies that reconcile the preservation of clubs’ identity with the modernization of their management practices, thereby promoting financial sustainability and sporting competitiveness.