Special Aspects of Management of Physical Education and Sports on the Municipal Level in Brazil

The article reveals an analysis of the specific characteristics of Brazil's municipal policy in the field of physical culture and sports on the example of the cities Sao Paulo and Rio de Janeiro. The article presents the analysis of the main municipal bodies in sport governance, the existing mechanisms for supporting projects in the field of sports through the introduction of tax incentives, the main trends in sport participation among the population of these cities. The article determines distinctive features of sport governance at the municipal level in Brazil on the example of two of the largest cities in the country.