Tributação e regulamentação do mercado de apostas esportivas: uma análise sobre os desdobramentos da lei nº 13.756/2018

Abstract

This monograph critically addresses the process of regulation and taxation of the sports betting market triggered by Law 13.756/2018. Through the critic-dialectical and documentary methodology, historical evolution is addressed, the main concepts and characteristics related to the sports betting market, after examining, under the aegis of post-positivism, the legal premises relating to the regulation and taxation of that market, from the provisions of Law No. 13.756/2018 and the expectations brought by the proposed Bill No. 442/1991. The result of this monograph is in the sense that, as far as the regulatory process is concerned, the expectations of adopting an effective model and capable of keeping the Brazilian market attractive to betting companies are positive. By entering into the taxation of these companies and gamblers, it is necessary that, as for the former, the legislation has evolved in order to bring the prospect of an adequate taxation, unlike the taxation of sports gamblers, which needs changes before its establishment.