THE IMPORTANCE OF TEMPORARY ADMISSION WITH FULL SUSPENSION OF TAX PAYMENTS IN SPORTS EVENTS IN BRAZIL

Abstract

The established study analyzes the special customs regime of temporary admission and its importance in import operations for the implementation of sports events held in Brazil. According to the applicable Brazilian customs legislation, the special customs regime of temporary admission allows the importation of goods with full tax suspension during the execution of sports events in the national territory. This incentive strengthens Brazil's image on the international sports scene and promotes economic, cultural, and tourism development. The approach adopted during the research allows for the analysis of the influence of the events held, with the 2014 World Cup and the 2016 Olympics standing out as significant milestones to boost the performance of Brazilian sports and the economy, highlighting the practices and application of the special customs regime chosen for the research on the sports events.