A regulamentação tributária das apostas esportivas no Brasil

Abstract

Currently, much is discussed about sports betting in Brazil, questioning whether the practice is legal or not within the country, as over the years this modality has been growing and gaining more and more repercussions in the Brazilian scenario, being, therefore, directly responsible for several movements of capital within the country. In view of this, the situation of sports betting in Brazil even became an agenda in the National Congress, but without evolving much in relation to any concrete resolution, therefore, the present study seeks to analyze the possibility of regulating sports betting on Brazilian soil, presenting possible means to obtain the regulation of this practice, through a comparative analysis in relation to other countries where bets are already regularized. This work will be divided into 4 (four) parts, initially presenting sports betting and its origins in general; then conceptualizations and differences between bets and games, with definitions of various types of games being presented; after that, it will be discussed how the Brazilian legal sector understands sports betting, through legislative, jurisprudential and doctrinal understandings; finally, it will be discussed how the regulation of sports betting in Brazil has been planned, taking into account mainly tax aspects.