Special Features of Sport Financing in Brazil

The article presents an analysis of the sports financing system in Brazil. The state and non-state sources and main areas of financing are considered, as well as the distinctive features of the Brazilian sports financing system are identified. The high role of lottery revenues among sources of sports financing is noted. Special attention is paid to the analysis of the mechanism of indirect financing, implemented in the form of tax incentives for sponsors and benefactors who direct funds to sports. It is concluded that the Brazilian experience can be useful for Russia in terms of regulation and practice of implementing the mechanism of tax incentives for sports support, as well as the management and distribution of lottery revenues.