Financiamento da política cultural no Brasil e na França: uma avaliação comparada da lei Rouanet

• Autor(a) principal: Silva, Daniele Soares da
• Data de Publicação: 2010
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/9416
• topic: Economia da cultura; Financiamento de políticas culturais; Lei Rouanet; Política cultural na França; Brasil -- [Lei n. 8.313, de 23 de dezembro de 1993]; Brasil -- Politica cultural; Franca -- Politica cultural; Cultural economics; Cultural policy; Cultural policy finance; Rouanet law; French cultural policy; CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA

The aim of this study is to analyze the financing of federal public policies in Brazil's cultural sector, mainly the fiscal incentives mechanism established by the Rouanet law. In other words, the intention is to verify what are the problems faced and propose a few improvements to this mechanism. The research procedure consists on a bibliographic research and a comparative analysis of the French experience with the Brazilian case. It has been identified that the fiscal incentives mechanism works as public money repass; concentration of the resources from this mechanism in a few companies; a geographic imbalance on the distribution of these resources; lack o clarity regarding the differences between donation and financing and lack of transparency on the direction and use of the resources. The French model presents distinct and similar problems compared to the Brazilian one, exhibiting an opportunity to improvements in the model. The law project in the Brazilian Congress waiting for approval foresees changes to correct these distortions. The proposed changes present elements that indicate a possible solution to the presented problems