Institutional complexity in the field of sport after the implementation of a local tax incentive law in Santos, Brazil

Abstract

This paper observed how institutional complexity has increased in the field of sports in Santos city after the introduction of Promifae, a local tax incentive law to encourage investment in sports. This instrumental case study has adopted an exploratory and descriptive approach, collecting primary and secondary data through semi-structured interviews and documental analysis. The study showed that the tax incentive law accentuates conflicts of institutional logic already existing in the field of sports, particularly between high performance sports and mass sports (for example, educational and recreational purposes). The law expanded the reach of the market logic, resulting in new demands for participating organizations which had to handle the conflicts of institutional logics. This paper verifies that the city of Santos does not use the law and public resources in a planned manner or aligned with other public policies. However, Promifae benefits the field of sports in Santos and and public management should seek its expansion and integration with better designed policies.

Keywords:
Public policy; Tax incentive laws; Sport; Institutional logics