Regulamentação e tributação das apostas esportivas no ordenamento jurídico brasileiro

Abstract

Sports betting is rooted in the history of humanity, however, due to the persecution of conservative groups and the church throughout history, there is a delay and a taboo regarding its regulation in the national legal system. The advent of the internet has intensified the need for regulation and taxation of sports betting. Thus, in 2023 there was a movement by the national State to regulate sports betting, with Provisional Measure 1,182/23 and Bill 3,626/23. In this way, the present work covered the history of sports betting in Brazil and the world, as well as examining the legal evolution presented not only on home soil but worldwide, culminating in the legislative analysis of the current scenario and taxation. The research was carried out through doctrinal analysis and national and foreign legislation. It was concluded that the alarming need to regulate sports betting, added to the evident tax benefits and the need to provide security in several areas for the Brazilian citizen, made the Brazilian legislator dedicate himself to this issue especially in 2023, even if it is late compared to several other countries around the world.