Financiamento indireto à cultura no município de São Pauloo caso do Pro-Mac

Resumo

This study examines indirect public funding for culture, focusing on the Municipal Program for Supporting Cultural Projects (Pro-Mac), implemented in São Paulo. It is grounded in the recognition of cultural rights as social and fundamental rights, as well as in the central role of public policies as instruments for their realization. In this context, Pro-Mac is situated within the field of tax incentive policies for culture, which in Brazil have been predominantly concentrated at the federal level, particularly through sponsorship-based mechanisms. The study is centered on the creation of an original database concerning the fundraising stage of Pro-Mac, based on the collection, processing, and systematization of data related to proponents, cultural producers, and sponsors, enabled through programming routines. Based on the interpretation of this database and of the program’s regulatory framework, the study analyzes the implementation of the policy, drawing on the literature on cultural policies. From a methodological perspective, this is an applied, descriptive study that adopts a mixedmethods approach, combining quantitative analysis of secondary data with qualitative examination of regulatory provisions. The procedures included data collection through the Lei de Acesso à Informação (Access to Information Law), the Diário Oficial (Official Gazette), and the Sistema Eletrônico de Informações (SEI) (Electronic Information System), all at the municipal level in São Paulo. Subsequently, these data were triangulated with information from the Budget and Finance System. The results reveal structural limitations of the program, particularly regarding budgetary insufficiency, significantly below the demand for cultural production in the municipality, and the absence of monitoring and evaluation instruments. By systematizing previously dispersed data into an original database, this study contributes to improving transparency and monitoring processes within Pro-Mac, especially regarding the fundraising stage. Moreover, it provides inputs for strengthening program management and advancing research on indirect cultural funding in Brazil.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/39552

Temas

Políticas PúblicasFinanças PúblicasAdministração PúblicaGovernançaGestão Municipal

Palavras-chave

Políticas culturaisIncentivo fiscalOrçamento públicoPro-MacCultural policyTax incentivesPublic budgetAdministração públicaPolítica culturalProjetos culturais - FinanciamentoIncentivos fiscais - LegislaçãoOrçamento