A epidemia das apostas no Brasil: aspectos sociais e a incidência de IRPF na tributação dos prêmios de apostas online

Abstract

The monograph addresses the impact of fixed-odd betting in Brazil, focusing on social aspects and the taxation of Personal Income Tax (IRPF) levied on the prizes of these bets. The regulation of this activity, initiated by Law No. 13,756/2018 and complemented by Law No. 14,790/2023, brought significant challenges in the legal, economic and social fields. The study explores how the popularization of online betting, driven by technology, has changed the consumption behavior of Brazilians, especially affecting young people and low-income people, in addition to generating impacts on public health. The concept of extra-fiscality as an instrument of state intervention is analyzed, evaluating its applicability in mitigating the negative effects of betting. The work concludes that the regressive taxation of betting can worsen social inequalities and proposes the need for a more equitable tax system, aligned with the constitutional principles of dignity and ability to contribute. Thus, the aim is to contribute to the legal-tax debate, promoting solutions that reconcile state revenue, social justice and effective public policies.