THE PLACE OF THE SPORT OF INCOME IN THE FINANCING OF THE SPORT AND LEISURE FUNCTION OF THE MUNICIPALITIES OF THE SOUTH OF BRAZIL.

Abstract

The analysis of public financing in the sports sector has been consolidating in recent years, mainly at the federal level. However, in Brazil, the federalist system gives the premise to states and municipalities to self-organize politically and financially, making relevant studies in the municipal sphere, however, still incipient in our area. Public funding can be classified according to its functions. In the sports field, the Sports and Leisure Function represents the highest level of aggregation of public expenditures made by federal entities, it is organized in order to contemplate expenditures of four areas of government activity, called subfunctions. This exploratory descriptive study aimed to investigate the financing of the sub-function of Sports Income (SDR) conducted by the municipal governments of the southern region of Brazil from 2005 to 2014. As a specific objective, the study proposed: (a) to identify the degree of accession and the expenses of the municipalities of the South region to the expenses in the FDL and sDR; (b) to analyze the percentage of the SDR of the expenses in the FDL of the municipalities of the South region; (c) to analyze the participation of the decentralized federal government policies to the municipalities and the municipalities carried out by them in the RD. Data on the FDL and the subfunctions were collected directly from the National Treasury website in the data referring to the annual accounts in the Brazilian Public Sector Accounting and Tax Information System - SICONFI. The results demonstrated the allocative diversity in the sport performance subfunction. With 1,191 political authorities being able to contemplate diverse interests autonomously another result would not be possible. Finally, we highlight the need to move forward in a better detail of the FDL expenses in Brazil, as well as to make comparative analyzes among the federated entities.