Bastos, Mariana Silva; https://orcid.org/0009-0003-1537-3600; https://lattes.cnpq.br/3671096233981578
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.
