Entre apostas e impostos: desafios na regulamentação das apostas esportivas e a atuação do STJD na prevenção de crimes fiscais

Abstract

This paper addresses the challenges faced by the regulation of sports betting in Brazil, focusing on Law No. 14.790/2023 and the economic and tax impacts of this activity. The analysis covers the historical and legal evolution of betting in the country, highlighting the legalization of fixed-odds betting under Law No. 13.756/2018 and the advancements provided by Law No. 14.790/2023. Although the regulatory framework has advanced, challenges persist regarding effective oversight, tax collection, and the fight against illicit practices, such as money laundering and tax evasion, especially in the context of digital platforms.The paper also examines the role of the Superior Court of Sports Justice (STJD) and its role in maintaining the integrity of sports competitions, combating fraudulent practices such as match-fixing, which are often associated with illegal betting. Although the STJD does not directly perform fiscal or criminal functions, its disciplinary actions indirectly impact the prevention of fiscal crimes, as match-fixing affects both the credibility of competitions and tax revenue.The research concludes that, for the sports betting market to be effectively and sustainably regulated, more stringent oversight, a fairer tax system, and the implementation of efficient compliance policies are necessary. Cooperation among regulatory bodies, such as the Ministry of Finance, the Federal Revenue Service, COAF, and the STJD, is essential to ensure transparency and integrity in the sector. By integrating these measures, Brazil can establish a responsible betting market that contributes positively to the economy while preventing illicit practices and protecting the economic and tax order.