A tributação das casas de apostas: análise à luz do ordenamento jurídico vigente e da reforma tributária

Abstract

This research aimed to study the issue of the taxation of betting houses in Brazil, from the perspective of Law No. 14,790/2023 and the tax reform, emphasizing the importance of the legal and regulatory framework of this sector, which has grown abruptly since the implementation of new technologies around the world. Accordingly, the general objective of this study was to analyze the taxation of betting houses in Brazil, in light of the current legal framework which, after the enactment of Law No. 14,790/2023, acquired new guidelines, addressing the legislative gap that previously prevailed in the Brazilian legal system on the matter, along with the tax reform, which brought a new outlook on the taxation of this segment in the country. Through the use of exploratory research methodology and a qualitative approach, the study proposed to conduct a bibliographic review on the subject, with the aim of providing answers to the following research question: Does Law No. 14,790/2023 represent a true advancement in the taxation of betting houses in Brazil? Thus, the legal elements used in the development of this research, in order to reach possible hypotheses for the question raised, were based on the Brazilian legislation in force at the time and on the dominant legal doctrine specialized in the topic. In this context, some accounts of the historical background of betting houses in Brazil were presented, with the objective of examining their current legal framework in the country, especially after the tax reform. As a result, it was concluded that the taxation of betting houses in Brazil is primarily regulated by Law No. 14,790/2023, which is responsible for establishing the rules for the operation of this sector in the country, as well as providing for the tax obligations to which they are subject, thus filling the gap that previously existed on the subject.