Uma análise do funcionamento do Programa Nacional de Apoio à Cultura: perspectivas sobre o modelo brasileiro e contribuições do sistema norte-americano de fomento cultural

• Ano de defesa: 2023
• Autor(a) principal: Cardoso, Daniel de Melo
• Outros Autores: [e-mail]
• Orientador(a): Silva, Lucia Helena Salgado e
• Banca de defesa: Motta, Ronaldo Seroa da , Earp, Fabio de Silos Sa
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade do Estado do Rio de Janeiro
• Programa de Pós-Graduação: Programa de Pós-Graduação em Ciências Econômicas
• Departamento: Centro de Ciências Sociais::Faculdade de Ciências Econômicas
• País: Brasil
• Palavras-chave em Português: Lei Rouanet; Renúncia fiscal; Fundo de cultura; Financiamento cultural
• Palavras-chave em Inglês: Rouanet Law; Tax deduction; Cultural funds; Cultural financing
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::ECONOMIA
• Link de acesso: http://www.bdtd.uerj.br/handle/1/20358

The present work performs an analysis of the National Support Program for Culture, popularly known by the Rouanet Law, and his mechanisms: Incentive to Cultural Projects and National Culture Fund. Initially, a literature review was undertaken of the main motivations that bases cultural funding by the State. After, the dissertation carried out a study of the program presenting his importance in the movement of resources for the Brazilian cultural area, and also the problems express in the contradictions between the theoretical premises and presented results. The dissertation demonstrates the bipartite management of resources which is characteristic of the Rouanet Law's operating model emphasizing the dominance of tax incentives compared to the cultural fund. On the other hand, both the direct financing model and the indirect financing model are analyzed individually and seeing in a joint approach. Cultural marketing, the focus on projects of a marketing nature and the concentration present in the southeast region are the main issues of tax incentives. While in the National Culture Fund, the absence of rules for choosing projects is the main reason for criticism by the cultural policy literature. In dialogue with those results, this paper presents data from the Rouanet Law to contribute to the academic discussion in the third chapter. Finally, the work performs a comparative study with the North American system to elucidate improvement channels. The strong dominance of the indirect model in cultural promotion is highlighted, but the action of the US government in different spheres is also highlighted emphasizing the role of the National Endowment for the Arts.