GASTOS TRIBUTÁRIOS E RECURSOS ORÇAMENTÁRIOS NAS POLÍTICAS CULTURAIS

Abstract

This paper analyses the availability of public resources for Brazilian cultural policies. The study comes from an intrinsic relation between culture and politics, between ways of seeing, living and thinking the world and its political consequences, identifying the umbilical link between culture and hegemony in classes societies. Analyses laws based on tax waiver, specifically patronage, which presented annual values similar to the Ministry of Culture budget itself; and Living Culture Program, which represented a significant change in State intervention in cultural themes. It concludes that incentive laws mean losses in democratic control and also reproduce regional inequalities, with higher resources concentration in São Paulo and Rio de Janeiro, acting as marketing tool for large corporations. Living Culture Program, on the other hand, presents a more equality public resources distribution, but is still contemplated with a derisive budget compared to incentive laws.

Keywords

• cultural policies
• hegemony
• public resources
• incentive laws
• living culture program