REFORMULAÇÃO DA LEI 8.313/91: queda ou ressurreição da mais importante política pública cultural brasileira?

Abstract

The present paper analyses the suggestions of possible changes in the 8.313/91 Law, known as “Lei Rouanet”. This legislation motivates culture investments in the country by allowing the use of fiscal incentives over the federal taxes on the same amount used on culture projects. This paper also analyses the common critics over the current law, and it suggests ways to improve the democracy of culture around the country, seeking ways to allow every State of the union to have a chance to access cultural projects, and not only to privilege some States, where the big companies reside. The present study is concluded emphasizing comparison between the current incentive law and the project that contains lots of modifications, comments on what should be kept and what needs to change to allow the anticipation of the Brazilian democratization of the culture.

Keywords

• fiscal incentive
• cultural public politic
• 8
• 313
• 91 law