Comparação entre o projeto de lei brasileiro para tributação de apostas esportivas e a legislação britânica
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TCC
Date
2024-06
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Authors
Velloza, Lucas Granziera Fernandes
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Leão, Martha Toribio
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Abstract
As apostas esportivas representam uma diversão e uma fonte de renda extra para muitos ao
redor do mundo, embora sua tributação ainda gere debates entre juristas. No Brasil, foram
legalizadas em 2018 pela Lei nº 13.756, que deu ao Ministério da Fazenda a autoridade para
regulamentar a prática, mas até agora, os critérios exatos de alíquotas permanecem indefinidos,
com o projeto de Lei nº 3626 de 2023 apontando para futuras definições. Enquanto isso, o Reino
Unido, pioneiro na legislação de apostas desde o "Betting and Gaming Act" de 1960,
desenvolveu um dos sistemas mais eficientes do mundo para tributar apostas em esportes,
especialmente futebol e corridas de cavalos. Este trabalho visa comparar a abordagem do Reino
Unido com o projeto brasileiro para identificar vantagens, desvantagens e implicações
econômicas, sociais e jurídicas de cada modelo. O objetivo é contribuir para o debate sobre a
melhor forma de tributar apostas no Brasil, adaptando o eficaz modelo britânico às
peculiaridades brasileiras. A análise será sustentada por uma pesquisa bibliográfica e
documental, revisando leis, projetos de lei, decretos, artigos e estatísticas.
Sports betting serves both as entertainment and an additional source of income for many around the world, though its taxation continues to spark debates among legal experts. In Brazil, sports betting was legalized in 2018 by Law No. 13,756, which authorized the Ministry of Finance to regulate the activity. However, precise tax rates and criteria for this type of income have yet to be defined, with only Bill No. 3626 of 2023 outlining future tax provisions. Conversely, the United Kingdom, a pioneer in gambling legislation since the "Betting and Gaming Act" of 1960, has developed one of the world’s most efficient systems for taxing sports bets, particularly in football and horse racing. This paper aims to compare the UK's established framework with the proposed Brazilian legislation to identify the advantages, disadvantages, and potential economic, social, and legal implications of each. The goal is to contribute effectively to the debate on the best way to tax sports betting in Brazil, considering adapting the successful UK model to the unique Brazilian market. The analysis will be supported by a bibliographic and documentary research, reviewing laws, bills, decrees, scientific articles, reports, and statistics.
Sports betting serves both as entertainment and an additional source of income for many around the world, though its taxation continues to spark debates among legal experts. In Brazil, sports betting was legalized in 2018 by Law No. 13,756, which authorized the Ministry of Finance to regulate the activity. However, precise tax rates and criteria for this type of income have yet to be defined, with only Bill No. 3626 of 2023 outlining future tax provisions. Conversely, the United Kingdom, a pioneer in gambling legislation since the "Betting and Gaming Act" of 1960, has developed one of the world’s most efficient systems for taxing sports bets, particularly in football and horse racing. This paper aims to compare the UK's established framework with the proposed Brazilian legislation to identify the advantages, disadvantages, and potential economic, social, and legal implications of each. The goal is to contribute effectively to the debate on the best way to tax sports betting in Brazil, considering adapting the successful UK model to the unique Brazilian market. The analysis will be supported by a bibliographic and documentary research, reviewing laws, bills, decrees, scientific articles, reports, and statistics.
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Keywords
apostas , esporte , tributação , Reino Unido , bets , sports , tax , United Kingdom