Mapeamento dos recursos financeiros utilizados para o Esporte de Alto Rendimento no Brasil

Abstract

Introduction: The financial support to the Elite Sports (ES), carried out historically through exemptions from fees and taxes to the sports entities, has been added in recent years to a series of governmental actions and sponsorship of private companies. Objective: To identify the sources of federal and private financial resources available to the Brazilian ES, in addition to describing the destinations and the forms of application for such resources. Methods: a documentary analysis was carried out in the National Secretariat of Elite Sports in the Ministry of Sports, in official electronic pages and by electronic questionnaire to catalog and categorize data on sources, destinations and ways of applying financial resources invested in the Olympic and Paralympic Brazilian sports. Results: it was evidenced that the Brazilian ES has eight sources of financing. The resources of these sources can be used both for individuals and legal entities and applied in 13 different ways: athletes, human resources, training, competition, sports equipment, sports materials, sports facilities, scientific research, professional qualification, technology, health and performance assessment, as well as marketing investments. Conclusion: the categorization of information on ES funding presented in this paper can substantially contribute to the evaluation and formulation of government policies and actions, since the strategy of identifying destinations and ways of applying financial resources may contribute to future research that aim to evaluate the investments of two or more sources of resource, simultaneously, being able to determine "what is invested" and "how" the resources are used.