Democratic Aspects of the Culture Incentive Law and its relation to the promotion of Cultural Pluralism

• Autor(a) principal: Teixeira, Lusvanio Carlos
• Data de Publicação: 2023
• Outros Autores: Silva Xavier, Wescley, Rodrigues de Faria, Evandro
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/14234

Research Objective: To examine whether the Culture Incentive Law (LIC) contributes to the democratization of access and diffusion of different cultural manifestations, thus fostering cultural pluralism in the distribution of resources among cultural productions and proponents. Theoretical Framework: The relations between Democracy and Culture as well as elements of the LIC operation are the basis for the analysis of the law in terms of cultural pluralism. Methodology: Starting from a qualitative and quantitative approach, it was described the resource distribution carried out by the LIC, through the use of document analysis and descriptive statistics instruments. Results: It was revealed the existence of a massive concentration of resources in certain areas and cultural proponents, with emphasis on the areas of performing arts and music. Another significant aspect refers to the professionalization required by the mechanism, in which, although any person - individual or legal entity - can become a cultural proponent, most of the resources are directed to legal entities. Originality: This study analyzes the LIC through a democratic lens, in an unprecedented survey to date, with a focus on understanding the capacity of the main instrument for financing culture in Brazil in terms of promoting cultural pluralism. Theoretical and Practical Contributions: It was carried out an analysis of the LIC from a democratic perspective, by examining the results of the law and the promotion of cultural pluralism. In addition, the article provides transparency in the direction of resources and reveals resource concentrations in certain areas and cultural actors. KEY WORDS: Cultural Tax Incentives; Culture; Cultural Policies; Democracy; Culture Funding.