Horário eleitoral gratuito: impacto para as emissoras de rádio e televisão

• Autor(a) principal: Oliveira, Marcos Vinícius
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/27594
• topic: Horário político eleitoral gratuito; Lei n. 9.504/1997; Benefício fiscal; Tributos; Free electoral political time; Law no. 9,504 / 1997; Tax benefit; Tributes; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This study has as its general objective to conduct a historical survey of the evolution of the benefit of free electoral hours for television stations. This way, was made a bibliographic survey of publications on the subject stands out, besides presenting an overview of the Free Electoral Political Hours (FEPH) over the years and demonstrating through a historical context the trajectory of the legislation on of the theme. It is a descriptive research as to the objectives, bibliographic as the methodological procedures and qualitative as the approach of the problem. The large amounts of resources classified as tax expenditures, resulting from the tax waiver due to the granting of tax benefits to radio and television stations, are observed, especially in the elections for President of the Republic, where there are more candidates claiming positions of senator, federal deputies and state and state governors. FEPH is important in equalizing parties regardless of size, in evenly distributing the time allocated to each party. It is concluded that radio and television broadcasters benefit from the tax incentive for the transfer of media space for FEPH transmission, which is calculated on the amount that the broadcaster would have received for the sale of this time for other purposes. The tax and income compensation amounts to 80% of what the broadcaster would have received from selling the space for commercial advertising