LEI DE INCENTIVO AO ESPORTE: ANÁLISE DO PROJETO DE JUDÔ KIMONO DE OURO

SPORTS INCENTIVE LAW: AN ANALYSIS OF THE GOLD KIMONO JUDO PROJECT

RESUMO

O objetivo do estudo foi analisar o projeto de judô Kimono de Ouro nos anos de 2011 a 2017, a partir de recursos fomentados pela Lei de Incentivo ao Esporte e da aplicação do modelo de políticas nacionais de esporte de rendimento. A metodologia de abordagem qualitativa e descritiva foi delineada pela análise documental e pelo modelo de Sports Policy Factors Leading to International Sporting Success. Na perspectiva do rendimento esportivo, os resultados revelaram que a Lei de Incentivo ao Esporte potencializou o desenvolvimento do projeto ao evidenciar correlações significativas com o Sports Policy Factors Leading to International Sporting Success. Conclui-se que a captação de recursos, a gestão financeira e a qualificação da equipe multiprofissional foram fundamentais para a evolução do desempenho esportivo.

Palavras-chave:
Esporte; Rendimento; Judô; Formação profissional

ABSTRACT

The objective of this study was to analyze the Golden Kimono [Kimono de Ouro] judo project from 2011 to 2017, based on resources provided by the Sports Incentive Law and on the application of a model for national policies on high-performance sports. The qualitative and descriptive approach methodology was designed through a documentary analysis and the Sports Policy Factors Leading to International Sporting Success model. From the perspective of sport performance, the results revealed that the Sports Incentive Law boosted the development of the project by evidencing significant correlations with said model. It is concluded that fundraising, financial management and the qualification of the multidisciplinary team were key for the evolution of sport performance.

Keywords:
Sport; Performance; Judo; Professional training

Introduction

In the last two decades, the Brazilian sports scene presented significant development milestones, such as: the approval of Law No 10.264⁄2001, called “Agnelo Piva Law”, responsible for financing national sports; the creation of an exclusive Ministry for Sports in 2003 (in 2019, it was transformed into the Special Secretariat of Sports and became part of the Ministry of Citizenship; however, the term Ministry of Sports will be used, as the data are related to the period of its operation); the creation of Law No 10.891/2004, which instituted the “Athlete Scholarship” program at the national level; and the creation of Law No 11.438/2006, known as the Sports Incentive Law [Lei de Incentivo ao Esporte] (LIE)^1),(2),(3.

The LIE allows investing 6% and 1% of the income tax of individuals and legal entities, respectively, provided that the amounts are allocated to sports and parasports projects, as described in article 43 of Law No 13.155/2015⁴:

Art. 1: From calendar year 2007 to calendar year 2022 inclusive, the amounts spent as sponsorship or donation, in direct support to sports and parasports projects previously approved by the Ministry of Sports, may be deducted from the income tax due, calculated in the Annual Adjustment Statement by individuals, or in each calculation period, quarterly or annually, by legal entities taxed on the basis of actual profit.

From the point of view of sports policies and sources of funds, the LIE exempts taxes and donations from individuals and legal entities in direct support to sports, configuring itself as an indirect resource of the Federal budget⁵.

The LIE allows financial investment in three types of sports categories defined by Law No 9.615/1998⁶, which institutes general rules on sports in Brazil, namely: educational sport, participation sport, and high-performance sport. The definitions result from studies developed by Tubino⁷ and are founded on the International Council of Sports and Physical Education’s and UNESCO’s proposals.

To claim the LIE benefits, the applicant (legal entity governed by private or public law) must represent a non-profit sports institution. Registration is done at the Ministry of Sports’ website by filling out specific forms. Based on the application criteria, numerous institutions have submitted projects to the Ministry of Sports⁸. According to data from the National Sports Network⁹, in the first year of its effectiveness, 629 projects were approved, and only 13 projects raised funds. In 2016, of all 1,097 projects approved, 359 raised funds. Having the project approved does not mean that it is able to be executed, as this depends on a prior raising of funds (within the deadline set by the Ministry of Sports) from supporters for the development of the project. Between 2007 and 2016, considering only the projects with funds received, approximately R$ 2 billion was allocated to the projects selected⁹.

According to the LIE Manual¹⁰, all approved projects that receive funds must go through the following stages: technical budget analysis, signing of the commitment term, execution and monitoring, and proof of project completion (accountability). The proof of project completion is considered one of the crucial steps for the continuity of new projects. A lack of training for human resources can generate inability and/or managerial irresponsibility in several Brazilian sports sectors¹¹.

Therefore, based on the LIE’s resources, this study presents as the main question: how was the development of the “Golden Kimono” judo project? Guided by said inquiry, the objective of this study was to analyze the development and evolution of the judo performance sport project, from 2011 to 2017, and establish relationships with the funds raised by the LIE and with the Sports Policy Factors Leading to International Sporting Success model¹², which measures and compares success and national sport performance policies.

Methods

The present study has a qualitative approach, is of the descriptive type, is designed through a documentary source^13),(14, and used content analysis as an analysis instrument¹⁵. It is important to highlight that there was no personal contact with the project participants, and research ethics was preserved, in compliance with Resolution No 466/12 of the National Health Council¹⁶ on international treaties and manifestos related to the precepts of preservation of secrecy.

The analyzed data were obtained through Law No 12.527/2011¹⁷, referred to as the Access to Information Law. For data collection, the following procedures were adopted: 1 - access to the website (https://esic.cgu.gov.br/sistema/site/index.aspx); 2 - registration using the personal data of one of the researchers; 3 - recording of the request sent to the recipient entity (Government Accountability Office, responsible for sending the request to the Ministry of Citizenship, which, in its turn, sends it to the Sports Incentive and Promotion Department; 4 - the Citizen Information Service notifies the response by e-mail within a period of up to 35 days.

The analyzed project is entitled Golden Kimono Project [Projeto Kimono de Ouro] (PKO), developed by the Marcos Mercadante Judo Association [Associação Marcos Mercadante] (AMM), in the city of Araras, state of São Paulo. The project was chosen for its history of approval and continuity, from 2011 to 2017, with six editions of the PKO fostered by the LIE being analyzed. Documentary data such as various reports made publicly and transparently available at the AMM’s website were analyzed as well (https://mercadante.org.br/relatorio.php), and so was information available on the Lattes platform, a public domain site (http://lattes.cnpq.br/).

For goals and objectives to be checked, documents on accountability and sport performance were analyzed; these documents were related to the model called Sports Policy Factors Leading to International Sporting Success (SPLISS)¹², which aims to create a structure with categorizations of policy areas that can be compared as converging factors of international sporting success. Although the model presents parameters for diagnosing or measuring development at a national level, it can also be applied to sport performance projects. The SPLISS is composed of nine pillars, divided into inputs (pillar 1), processes (pillars 2 to 9) and outputs:

• Pillar 1: Financial support: input of financial resources in the proposed model;

• Pillar 2: Governance, organization and policy structures for sports: entities that will open doors for investment and for the desired results or products to be achieved;

• Pillar 3: Participation and grassroots sports: physical education programs involving sports culture at school and the population’s participation in formal and informal sports;

• Pillar 4: Talent identification and development: directed towards processes for detection, selection and promotion of sports talent with expectation of future participation in international competitions;

• Pillar 5: Support in athletic and post-athletic career: assistance during the sports career of athletes and in their post-sports career;

• Pillar 6: Sports facilities: investments and actions that develop and maintain quality facilities and equipment for the training and development of athletes;

• Pillar 7: Development and support for coaches: assistance for the qualification and career development of coaches (international level), full dedication and professional valuation.

• Pillar 8: International and national competitions: organization and participation of athletes in national and international events;

• Pillar 9: Research and innovation: corresponds to the relationship between research centers and applied studies for better sport development.

• Outputs or the products of the model comprehend sporting results, the recognition of the project by society, and the improvement of the “sports climate”, conceptualized as an organized social space for athletes to become elite athletes.

The categories of analysis¹⁵, based on documentary sources, are referenced in the pillars of the SPLISS itself. For the qualitative analysis of the critical success factors of each pillar, the following scale was used: a) observed (O) - documented information proving actions taken; b) partially observed (PO) - documented information proving actions partially taken; c) not observed (NO) - undocumented information.

Results and Discussion

Table 1 shows how the LIE’s resources boosted the development of the PKO, evidencing the effectiveness of actions related to national policies for high-performance sports. Based on the SPLISS model, the pillars were classified for an understanding of the critical success factors and the development of the sport project analyzed.

Table 1
PKO’s Critical Success Factors, and correlations with the SPLISS (2007 to 2011)

Pillar (P)	Occurrence	Management	Explanation
P1 - Financial resources: input	O	LIE	Evidenced in financial reports.
P2 - Governance, organization and sports policies	O	PKO	Presentation of records referring to the executions of the projects, actions taken, organization and participation in events.
P3 - Sport participation and grassroots sports	O	PKO	Description of direct and indirect benefited parties.
P4 - Talent identification and development	PO	PKO	Pedagogical proposal with limited description of the identification and development of athletes with potential.
P5 - Support during and after the athlete’s career	NO	-	Not documented.
P6 - Sports facilities	PO	PKO	There were no direct resources from the LIE to improve physical structure, but there was investment in resources from the PKO itself.
P7 - Development and support for coaches	O	PKO; Lattes Platform	There were no direct resources, but the coaches were granted international internships and took formal courses.
P8 - National and international competitions	O	LIE	Approval and execution of national and international projects with the participation of athletes and coaches in competitions and training abroad.
P9 - Research and innovation	O	PKO; Lattes Platform	Production of teaching material - book, book chapters, lectures, articles and abstracts.

• Source: The authors

In accordance with P1, the raising of financial resources (Chart 1) and the hiring of a multiprofessional team (Tables 2 and 3) showed investments in the work team and an expansion of the service provided to society.

Since the first project approved, the entity sought to renew and start a new cycle before the completion of the project that was in effect. The investigation of the six editions of the PKO considered the analysis of eight projects executed from 2011 to 2017, with six projects having national goals, and two, international goals.

Chart 1
Funds received by the PKO (2011 to 2017)

Although the strategies as to how the fundraising work was carried out were not reported, successful actions were observed, as shown in Chart 1, with the fundraising apex being reached in the PKO V. During the analyzed period, the LIE made it possible for the AMM to raise an amount of approximately R$ 6 million.

As for P2, the accountability reports show that the resources received were applied to various expenses, such as: federative fee, competitive fees, purchases of sporting materials, making of teaching material, road and air transport, meals during competitions, investments in human resources, etc. Said reports also include the organization of events and the participation of the athletes in several competitions (regional, state, national and international). Although no records were found in the analyzed reports concerning the number of athletes participating in each international championship, an increase in the number of medals won and the number of participations in championships in comparison with the years that had no performance goals at the international level stood out proportionately.

The fostering of culture and of sports participation is consistent with P3. The social impact of direct benefited parties rose from 80 in 2011 to 200 in 2017. The reports estimated the coverage of approximately 10 thousand indirect benefited parties. This quantity refers to: athletes and people who used the facilities of the project in official competitions of the São Paulo judo federation, competitions referring to the Regional Games, the São Paulo State Open Games and festivals, as well as visits by the beneficiaries’ families and by communities adjacent to the city of Araras/SP.

About P4, partial critical success factors were observed, such as the limited description of the identification and development of judo fighters through the presentation of criteria that include athletes with greater sporting potential and high-performance age. Although the processes were recorded in general terms, it was identified that the actions were adequate for long-term training, as proposed in the literature¹⁸. The PKO divides the groups considering the pedagogical objectives of: initiation (aimed at pleasure for the practice, insertion and democratization of the sport); guidance (aimed at deepening the practitioners’ tactical-technical and physical knowledge); specialization (aimed at the achievement of results).

One of the missing aspects is P5, with the actions of the psychology sector as to counseling and assistance related to sports career and the post-career period not being reported in the accountability report. The absence of this information did not allow detailed analyses.

The aspects of P6 are one of the strategies adopted throughout history by nations with better sporting and qualitative results¹⁹. The project mentions the purchase of teaching materials to assist in the teaching and learning process involving training, and the renovation of sports facilities (reported as being done with the project’s own resources). However, there was no detail as to how it was performed and, in accordance with the analysis criteria, it partially reached the P6 indicators.

Tables 2 and 3 are consistent with P7. Table 2 shows the multiprofessional team in its entirety, considering the number of positions and the amounts of the financial resources distributed in accordance with the length of each edition, with approximately R$ 2.6 million being invested in the multiprofessional team over the six editions. Such resources account for 43% of investment of all funds raised.

Table 2
Resources allocated to the PKO’s multiprofessional team

Year / Project	PKO	PKO II	PKO III	PKO IV	PKO V	PKO VI
Number of professionals	8	8	9	9	10	11
Judo coach (Physical Education professional)	2	2	2	2	2	2
Physical trainer (Physical Education professional)	1	1	1	1	1	1
Physiotherapist	1	1	1	1	1	1
Psychologist	1	1	1	1	1	1
Nutritionist	0	0	1	1	1	1
Press officer	1	1	1	1	1	1
Technical assistant	0	0	0	0	1	2
Administrative assistant	1	1	1	1	1	1
Technical coordinator	1	1	1	1	1	1
Total amount of resources allocated to the multiprofessional team	R$ 303,780.00	R$ 308,011.20	R$ 329,519.16	R$ 378,678.60	R$ 743,291.65	R$ 603,041.00
Length	12 Months	12 Months	12 Months	12 Months	15 Months	12 Months

• Source: PKO Accountability Reports (2011 to 2017)

In this sense, the allocation of financial resources to the multiprofessional team is consistent with the importance of training and qualifying the work team, certifying the necessary skills capable of achieving the formative and competitive objectives of athletes and teams, with a view to contributing to social formation, favoring, later, the construction of one’s sports career and the development of possible elite athletes²⁰.

Despite not having records on the strategies adopted by the AMM regarding the qualification of the work team, another secondary document source such as the Lattes platform, displayed in Chart 2, showed the movement towards the professionalization of the PKO participants.

According to Mallet, Trudel and Rynne²¹, the ongoing training formal process is paramount for the professionalization of the multidisciplinary team. In the last three years of the projects analyzed, according to information from the Lattes curriculum, five of the six analyzed professionals started or completed graduate courses, including a master’s and a doctoral course.

Chart 2
PKO academic-professional development (2011 to 2017)

Chart 2considered the analysis of positions held by members who have higher education, taking into account two aspects of investigation: a) academic development, production and dissemination of knowledge through lectures and training courses; b) professional career development, such as teaching at undergraduate or graduate level, nomination to compose the backroom staff of national teams in competitions and training, nationally or internationally.

In recent years, the PKO professionals have gained national and international projection in their careers, as observed in different contexts and levels of sports activities, such as national teams, the Olympic Games and lectures given nationally and abroad.

The academic-professional curricula revealed that the work developed by the multiprofessional team is based on scientific knowledge. Although other countries have consolidated courses for coaches^22),(23, there is still no consensus on the topic in Brazil.

The matter of initial training, the difficulties and professional challenges of Brazilian sports coaches, though incipient, can be found in the literature^24),(25. In Brazilian judo, coaches tend to disregard knowledge from science due to knowledge acquired exclusively from practical/hands-on experience, causing a distancing from the professional dimension^26),(27.

However, unlike the hands-on model, the search for formal education in the professional qualification process presupposes a need to broaden knowledge in order to meet the work demand, caused by an increase in the competitive representativeness of the PKO in relation to high-performance sport classes and categories (athletes over 14 years old). For Kaneta, Kanasiro and dos Santos²⁸, initial academic education oftentimes does not respond to new professional challenges, so it is necessary to validate practical experience for an adequate ongoing training.

As for P8, Chart 3 represents the analysis of sport performance and corresponds to the results (medals won) of all classes and categories in all competitions (tournaments and festivals).

Chart 3
Performance and medals won in the adult category (vertical bars) and in all classes and categories in championships and/or festivals (horizontal lines)

The analyzed data considered four competitive levels: 1 - Local: Festivals, Tournaments and Regional Games (adult category); 2 - State: São Paulo Championships, São Paulo Cup, Open Games, São Paulo State School Games, São Paulo State University Games; 3 - National: Regional Brazilian Championships, General Brazilian Championship, Brazil Trophy, Brazil Cup, National Selection, Brazilian School Games, and Brazilian University Games; 4 - International: Continental Championships, World Cups, World Championships, and World Tour Competitions.

To illustrate the evolution of the AMM, two years (2009 and 2010) before the start of the PKO were considered (data obtained through the analysis of accountability reports and records referring to the Regional Games) to compare the growth of medals won as of 2011.

Regarding the adult category, there was a significant improvement in local terms (Regional Games) in 2015, 2016 and 2017. In the last two editions, ten gold medals out of 20 possible medals were won. A fact that allowed these athletes to compete in the first division, in the senior (adult) class.

Chart 4
Performance and medals won in the participation and high-performance classes*

At the state level, in 2013, 2014 and 2015, the participation class won the highest number of medals, while the high-performance class stood out in 2012, 2016 and 2017. At the national level, the participation and high-performance classes remained stable in relation to their achievements during the analyzed period.

About the high-performance class at the international level, the years 2011, 2012, 2013 and 2017 combined are equivalent to participation in 27 international championships, with 23 medals won, and in 2017 the PKO participated in only two international competitions (the number of medals won that year was not found in the reports). In 2014, 2015 and 2016, when the PKO developed projects with international goals, the analyzed data evidenced the relationship between increased participation in international championships, application of financial resources and sport performance evolution. This relationship corresponds to participation in 50 international competitions, with 94 medals won.

Considering the data in Chart 4, throughout its editions, the PKO promoted judo with the representativeness of athletes in the participation and high-performance classes, keeping a highly competitive level and achieving expressive results in different categories and national and/or international competitions. The participation and experience of athletes and technical staff in various competitions tend to help in the maintenance of good sporting results.

To understand the journey of each athlete who migrated from the participation class to the high-performance class, further investigations should be conducted in order to analyze sport performance, considering the quantity of championships/tournaments taken part in each year (in each class and category) and the effectiveness of the number of medals won (contested medals versus effectiveness of achievements).

Regarding the aspects of P9, as shown in Char 2, some correspondence was observed through the production of abstracts and scientific articles, books and book chapters with the “sport” theme, mostly on research applied to judo. This indicator differs from the national panorama, in which many managers and people in sporting positions distance themselves from scientific knowledge²⁹.

Moreover, as output or product of the model, Charts 3 and 4 represent sport performance through the medals won and the social recognition of the work done with training and sporting mastery purposes. The LIE, the results presented and the process of professionalization of the multiprofessional team evidence an improvement in the sports climate and the success in training elite athletes.

The results allow inferring on the path taken and suggest reflections on the main critical success factors for the development and evolution of the AMM, with the analysis methodology corresponding to studies of international scope^{30),(31),(32)} and being similar to investigations on the critical success factors of other specific sports, such as Swedish track and field and Norwegian cross-country skiing^33),(34; Norwegian handball, Finnish ice hockey, Danish track cycling, and Swedish tennis and golf³⁵.

Similarly, the findings on critical success factors and sport performance are in line with national studies on judo³⁶ and gymnastics³⁷, namely: fundraising (P1)^36),(37, financial management (P2)^36),(37, more participants covered (P3)^36),(37, qualification of the multiprofessional team (P7)³⁷, improvement in sport performance (P8)^36),(37 and production of judo-applied scientific and pedagogical material applied (P9)³⁶. On the other hand, pillars four, five and six of this study signaled weaknesses and are similar to the national literature consulted.

The critical success factors, called pillars, focus on the meso level and can be influenced and changed by other levels such as the macro (historical, sociocultural and political context) and the micro (genetic qualities and favorable environment)¹². This means that the sporting success system may be different among nations, as they are influenced by the cultural system in which people live^30),(31. Although there is no single model to explain sporting success, the pillars are considered common key factors and serve as a reference to measure and assess elite sporting success, and assist in future strategic actions^30),(31),(32.

From the results presented in this study, it was possible to observe that the financial support of the LIE boosted the training and international projection of judo fighters participating in the PKO, bringing about changes in the service profile, transforming the AMM into a regional sports center for training elite judo fighters with international participations and achievements.

However, the managerial processes and the operationalization of the project show methodological limitations, with the analyses, in this first moment, being based on official documents and on the scientific literature. For future research, investigations could seek to understand the efficiency and effectiveness of the sport management adopted by the AMM, from the perspective of the main stakeholders: athletes, coaches, backroom staff and directors, in order to verify the internal validation of the critical success factors of each SPLISS pillar. To investigate other realities, more studies should be conducted in the sense of following and deepening other sports projects covered by the LIE, through similar methods or other methodologies with the application of similar instruments that can collect information about the critical success factors for the performance of elite sports.

Further Considerations

The number of projects approved since the creation of the LIE is greater than the number of projects that are successful in raising funds⁹. A lack of supporters/sponsors for the development of projects, most of the time, is due to a lack of knowledge from companies and citizens about the tax deduction allowed by the LIE³⁸. However, the triumph in raising funds is influenced by the involvement of the social capital between the proponent and the supporters/sponsors³⁸. In other directions, legislative changes, such as increasing tax deductions for legal entities and creating a national registration system for companies interested in supporting sports with cross-information on approved projects, would make it possible to increase fundraising and, consequently, develop more projects³⁸.

On the other hand, it is essential that the Ministry of Sports or those responsible for national sports organize the development of actions in order to optimize the fundraising possibilities provided by the LIE on two fronts: one aimed at training sports managers to apply for and manage the projects benefited by the LIE, and another aimed at promoting workshops or dissemination actions targeted at the private initiative, explaining and justifying the possibilities and benefits of the LIE for society in a broad manner.

Responding to the initial objective of the investigation, the analysis of the judo sport project focused on performance evidenced that the LIE boosted the development and evolution of the AMM through the PKO and through the success of approval, raising, execution and continuity, indicating as main critical success factors: the entity’s sport professionalization; actions supported by academic-scientific knowledge; success in managing financial resources; fostering of sports culture; welcoming, supporting and sports-training actions; infrastructure adequacy; adequacy and production of teaching material applied to long-term judo training; qualification of the multiprofessional team; and sport performance expressed in several national and international competitions.

The evidence found has significant correlations with the SPLISS, which compares and measures the effectiveness of national high-performance sport policies, reaching eight out of nine pillars, with six pillars fully covered, and two pillars partially covered. In the future, the prior use of the SPLISS by the AMM could maintain the critical success factors and improve weaknesses through effective and/or efficient decision making on sport performance.

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Datas de Publicação

• Publicação nesta coleção
  05 Jan 2022
• Data do Fascículo
  2021

Histórico

• Recebido
  04 Abr 2020
• Revisado
  29 Jun 2020
• Aceito
  30 Jun 2020