Renúncia fiscal para a cultura na Paraíba: perspectivas de grupos empresariais e de produtores artísticos

• Autor(a) principal: Mendes, Danilo Moreira
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UEPB
• Texto Completo: http://tede.bc.uepb.edu.br/jspui/handle/tede/3249
• topic: Incentivo fiscal; Marketing cultural; Desenvolvimento cultural; Tax Incentives; Cultural Marketing; CIENCIAS SOCIAIS APLICADAS

Considering the broad cultural field that influences and conditions political, economic and social structures, the Brazilian State, in delineating its role in the conduct of a cultural policy, acknowledged the private sector´s importance in it. Since the birth of the Sarney Law in 1986, there has been in the Brazilian legal system an institute whose main objective is to approximate the private sectors of economy and cultural producers: the renunciation of tax revenues for the promotion of culture. However, tax break laws have been pointed out as tools to intensify the disparity between Brazilian geographic regions in the cultural field. The present research investigates Paraiba‟s business sector‟s apparent indifference before a legal institute that presents itself as advantageous for companies, since it associates companies to the community‟s cultural development, in a modality of marketing for social causes, with costs, partially or even fully, deducted from tax collection. The results reflect the representations conceived from both points of view, with their convergences and dissentions, which informs the terms in which the phenomenon presents itself in reality. The subjects of the research consider fiscal renunciation as a beneficial policy, but find difficulties in its use, such as disinformation of the businesspersons and of the sponsorship proponents, and aspects of the model adopted. Culture has been seen as a mean, being an element of social and economic integration, and as an end to Development, because it represents the realization of human liberties, in a wider understanding of citizenship.