Os jogos de azar no Brasil: uma análise sobre a possibilidade de sua legalização e regulamentação

Abstract

This work analyzes ancient origins up to the adaptation of gambling games in the digital era, highlighting their evolution both globally and in the specific context of Brazil, including prominent periods such as the "Golden Age of Casinos". The current situation of gambling will also be examined, comparing international regulations and considering its classification as a criminal offense, in light of fundamental legal principles such as minimum intervention and social adequacy. A critical analysis is dedicated to the possible repeal of Decree-Law 9,215/1946 and analysis of Bill 186/2014. The study delves into the socioeconomic aspects of gambling, aiming at a potential source of revenue for tourism, if its legalization is implemented, and as a means to mitigate tax evasion. The analysis extends to the tax liability associated with legalized gambling, highlighting the importance of appropriate tax structures to ensure the fair and effective collection of taxes related to gambling