Patrocínio empresarial e incentivos fiscais a cultura no Brasil: análise de uma experiência recente

Abstract

RESUMO:O artigo examina o estado geral da implantação no Brasil, nos anos 90, da legislação federal, municipal e estadual de incentivo fiscal à cultura. Mostra as características mais comuns -os pontos fortes e as deficiências -e, quando disponíveis, resultados numéricos extensivos até 1995. A análise apóia-se em um levantamento junto às autoridades culturais responsáveis, sendo que as leis ou projetos de lei foram comparados em suas virtudes de agilidade de operação para o poder público e a comunidade cultural, atrativo para empresários, prevenção de fraudes etc. PALAVRAS-CHAVE: patrocínio empresarial, incentivos fiscais, cultura, Brasil. ABSTRACT: The article examines the implantation of fiscal incentives for culture in Brazil from

Transformación empresarial de Natura a través de su historia

“…Finalmente, al relacionar la cultura y la empresa, Brasil se caracteriza en realizar un proceso de donaciones y patrocinios, creando una colaboración mutua entre bienes culturales y empresas con el fin de generar un marketing cultural, enfocado a expresar la cultura en forma de mercancía destinada a obtener un beneficio económico. (Durand, Gouveia, & Berman, 1997).…”

Disclosure of tax incentives and the corporate liabilities in Brazilian public companies: a quantitative study

“…Some studies analysed the effects of fiscal incentives in many perspectives (Lacombe, 1969;Cardoso, 1971;Santos and Candiota;1974;Roesch 1984Roesch , 1990Durand et al, 1997;Perobelli and Famá, 2002;Ponciano and Campos, 2003;De Luca and Lima, 2007;Formigoni et al, 2008;Scharlack, 2008;among others). Obtaining the tax incentives require many investments from the company.…”

“…In another study, from 1976 to 1982, Roesch (1990) evaluated the government expectation that the training incentive program would be a relaxation instrument of regional income; she concluded that it tends to benefit, primarily, large firms, ratifying the previous study. Durand et al (1997) studied cultural tax incentives -donations and sponsorships -and found that the areas of sport, environment, social assistance and education, science and technology were the most used resources for institutional strengthening of image. They concluded that the number of companies to opt for the tax incentives related to the culture increased and that most of the cultural incentive laws did not cause real results in intensity to allow an evaluation.…”