Abstract
The research aimed to analyze the state intervention implemented in the São Paulo sports sector in the 1930s, especially the debate on fiscal taxation of clubs. The sources included written press and specific legislation. The intervention began in 1931, with the creation of the Physical Education Department of the State of São Paulo. Clubs and federations sought to strengthen relations with public managers and political representatives to negotiate that the intervention would be reflected in financial, material and fiscal benefits. Different tax and administrative reform projects were discussed and proposed in the following years, with the clubs achieving success in part of their claims during the Estado Novo, when two decrees were enacted that granted tax exemption to amateur sport in São Paulo.
Keywords
Clubs; State; Sport; State Intervention; Taxation