A legalização das apostas esportivas: uma análise da arrecadação e regulação no Brasil

Abstract

This study examines the impacts arising from the regulation of fixed-odds sports betting in Brazil, with particular emphasis on the fiscal, accounting, and social effects introduced by Law No. 14,790/2023. The research is grounded in the historical context of gambling prohibition in the country, followed by the normative evolution that culminated in the recent formalization of a sector previously characterized by informality and public revenue evasion. The central objective is to assess how regulation contributes to expanding state revenue, strengthening control mechanisms, and allocating resources to strategic public policies. Methodologically, the study adopts an exploratory and descriptive design with a qualitative approach, based on documentary analysis of current legislation and secondary data. Hypothetical revenue scenarios were developed to estimate resource distribution according to the percentages established by law. The findings indicate that regulation holds significant potential for revenue generation, fostering greater budgetary predictability and reducing tax evasion. From an accounting perspective, challenges emerge regarding traceability, transparency, and control of linked revenues. On the social dimension, positive effects are observed in the financing of areas such as education, sports, and public security, alongside risks associated with gambling addiction and indebtedness. The study reflects on how regulation represents a relevant institutional advancement, although its effectiveness depends on the state’s capacity to oversee the sector and mitigate adverse impacts.