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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2020.tde-30042021-000619
Document
Author
Full name
João Vitor Kanufre Xavier da Silveira
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2020
Supervisor
Committee
Oliveira, Régis Fernandes de (President)
Massonetto, Luís Fernando
Piscitelli, Tathiane dos Santos
Rubinstein, Flávio
Title in Portuguese
A exploração dos jogos de azar no Brasil: uma perspectiva à luz do direito financeiro
Keywords in Portuguese
Impostos -- Brasil
Jogos de azar
Política fiscal -- Brasil
Tributação -- Brasil
Abstract in Portuguese
O objetivo da pesquisa é entender como funcionaria a dinâmica de arrecadação e de despesas públicas com a autorização e regulação dos jogos de azar no Brasil. A pesquisa passa por estudar o atual estágio do debate e da legislação no Brasil, e em jurisdições eleitas onde o jogo é autorizado: Macau, Portugal e Estado de Nevada (EUA). O estudo também abordará as discussões doutrinárias sobre as receitas públicas sobre o jogo (e, consequentemente, sobre as atividades que apresentam externalidades negativas e que podem ser consideradas indesejadas pela sociedade), além de prever despesas intrínsecas à liberação das atividades. Serão apresentados mecanismos para tributar as atividades e obter receitas públicas delas decorrentes, bem as alternativas para controle de despesas.
Title in English
The exploitation of games of chance in Brazil: a perspective in the light of financial law
Keywords in English
Collection
Financial law
Gambling
Public expenditure
Regulatory taxes
State
Tax law
Abstract in English
The objective of the research is to understand how it would work as a collection and public expenditure dynamic with the authorization and regulation of gambling in Brazil. The research involves studying the current stage of debate and legislation in Brazil, and in the jurisdictions of Macau, Portugal and the State of Nevada (USA) where gambling is legalized. The study will also address the doctrinal discussions on public revenues about gambling (and on activities that have negative externalities and may be considered undesirable by society), as well as providing for expenses intrinsic to the release of activities. Mechanisms will be presented to tax such activities, as well as alternatives for controlling expenses.
 
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Release Date
2023-04-30
Publishing Date
2021-05-11
 
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