Incentivo à cultura ou cultura do incentivomais de vinte anos de renúncia fiscal à cultura no município do Rio de Janeiro, 1992–2015

Resumo

The current study’s goal was to describe and analyze the history of tax incentives for cultural sponsorships in the city of Rio de Janeiro – Law 1.940/92 (1992–2012) and Law 5.553/13 (2013 – active), and, as a secondary goal, to consolidate disperse data and evaluate the distribution of resources throughout the phases of the projects and the obtaining of sponsorships. The research data was collected from various sources, both public and private, in electronic and paper formats. In addition to a historical review, the structure of the database permitted the consolidation of the terms of commitment of a large variety of contracts completed during the period. The results of the research provided evidence of improvements in the distribution of resources, with respect to the interrelationship between governmental and private agents in the operationalization of the law for cultural incentives. However, the objective of the law was not achieved, in that sponsors failed to provide additional funding, as was planned.

Ficha do documento

Tipo

Dissertação

Ano

2017

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/18362

Temas

Políticas PúblicasFinanças PúblicasGestão Municipal

Palavras-chave

Law for cultural incentivesTax incentivesCultural sponsorshipCultural policiesPublic policyLei do ISSLei de incentivo à culturaPolítica culturalPolíticas públicasComissão Carioca de Promoção CulturalCiências sociaisRio de Janeiro (RJ) - Política culturalProjetos culturais