THE DISPUTE FOR PUBLIC FUNDS IN SPORTS FINANCING AND SPENDING DURING THE LULA DA SILVA AND ROUSSEFF ADMINISTRATIONS

Abstract

This article aimed to understand the dispute for public funds in sports financing and spending during the Lula da Silva and Rousseff administrations. The qualitative research was supported by document survey on funding sources and the type of spending on sports from 2004 to 2015. The information was collected online from Transparência no Esporte, SIGA Brasil, and the Brazilian Revenue Service’s Demonstrativos dos Gastos Tributários de Bases Efetivas. The data indicate that funding and spending on sports in the Lula da Silva and Rousseff administrations involved different economic, social and political interests, which in turn were linked to different sources of funding - budget, extra-budget and tax expenditures - and influenced the type of spending - High Performance Sports; Sports, Education, Leisure and Social Inclusion; Infrastructure; Mega Sporting Events; and Management.

Keywords
State; Public policy; Financing, government; Cost transparency