O VALE CULTURA NA VISÃO DE GESTORES DE EMPRESAS DE UM MUNICÍPIO DO SUL DO BRASIL

Abstract

Federal Law No. 12.761 / 2012 established the Worker’s Culture Program to ensure the implementation of cultural rights for workers and to encourage the production chain of culture. This article is the result of a research aiming to un- derstand how the implementation process of this program occurs in Itajaí - SC. The research was exploratory, qualitative and quantitative, under the approach of phenomenological hermeneutics. The target public was composed of com- panies from the city of Itajaí, that opted for tax category ‘real profits’. Data col- lection was done by bibliographic and documentary research and by individual structured interviews, with three managers and three employees per company. The result showed that the managers do not perceive economic viability in this policy, neither benefit to the workers due to the small local accredited network of Vale Cultura recipients.

Keywords

• culture valley
• fiscal exemption
• communication
• quality of life