CARDOSO, G. O.; http://lattes.cnpq.br/1860797424383086; CARDOSO, Gustavo Oliveira.
Resumo:
Soccer, besides being a Brazilian cultural symbol, has long ago stopped being
considered just a recreational activity, to assume its role in the commercial area and
in the national and international entertainment industry. However, the organizational
bases of the Brazilian soccer clubs, since the beginning, have been governed by the
system of associations, a model that, which over time, due to its voluntary and non-
profit nature, it proved inefficient and vulnerable to the consolidation of capitalism as a
world political and economic system and, consequently, to the new soccer market
paradigm. In order to modernize, professionalize and encourage greater investment in
sports management, the club-company Institute emerges as an alternative for
overcoming amateurism, converting the associative foundations of clubs to corporate
forms. Different from what happened in Europe, in Brazil, the evolution of the laws
related to sports has not followed the same pace, especially when it comes to laws that
give soccer associations the possibility of adopting the club-company model in a fair,
well-regulated, and sustainable way. From this context, there are currently two bills (PL
5082/16 and PL 5516/19) that seek to strengthen the idea of the club-company and
create the so-called Soccer Corporations in order to establish administrative and tax
procedures, and provide guidelines to boost the economic potential of Brazilian teams,
making them more competitive and professional. Based on the foregoing, the objective
work is to study and debate about the club-company, taking into account the historical-
legislative course of sport, international examples of legislation that govern the
corporate form of administration of sports associations and the current Brazilian laws
in order to answer whether there are, in Brazil, rules that offer the necessary support
to provide, in a fair and sustainable way, the change of the soccer clubs to the club-
company model. As for the methodology used in this work, the deductive approach
method was used, the historical-comparative procedure method and the documental
bibliographical research technique. It will be seen that the associative form of
management retains amateurish roots and that the failure of successive laws that have
tried to modernize Brazilian soccer is a sign of the necessity for legislation that takes
into consideration the peculiarities of the teams, that takes advantage of their economic
potential, and that provides a means for clubs to recover financially.