Cultural Policy, Funding and Fiscal Regime: a case study of cultural industries in Natal - RN
Art. Culture. Financing. Cultural Industries. Cultural Policy. Tax Regime.
The research field of Cultural Policies in Brazil is characterized by the absence of their issues in the center of the governmental appointments, a fact that gives some instability in its means of action, which historically tends to be more or less pronounced, depending on the priorities of prevailing political moves. Contradictorily, the high point of the development of these policies in our country was given in the constancy of authoritarian political regimes (New State and Military Regime), a point which was strengthened after the promulgation of the Constitution of 1988 in its list of social progress brought the right access to cultural properties and services as a isonomic warranty. Years later, during the mandate of Fernando Collor de Melo in 1990s, this duty was relegated to last plan the priorities of the governmental appointments, at which time the then president decreed the extinction of all the institutional agencies responsible for the promotion and regulation of Brazilian cultural sector, including the Ministry of Culture, demoted to secretary condition. Yet it was created in 1986 by the former Sarney Law (n ° 7505/86), the model of tax breaks for the cultural sector as a way that the State found to remove by himself the responsibility for sector investment in comment. This model, in general terms, sets the primary means of funding that serves as a financial base for all cultural production until to the present days. Upon termination of the Sarney Law, came into effect Rouanet Law (n ° 8313/1991), active to the present day, and which served as a mirror for states and municipalities to create their local laws that would be responsible for cultural funding in federal down levels. In this perspective, the present study aims to reflect on the receipt of that tax model in the city of Natal - RN, municipality that has its own cultural legislation, through which comes from the funding of its cultural and artistic initiatives. Will be proposed, especially, a reflection on the sufficiency or not to this model to the benefit of local cultural production chain and, above all, if these projects would be able to sustain alone their activities in the possibility of the absence of this financing model, in addition to analyzing the deficiencies of this policy, known outdated and no longer meets the cultural needs of the population, thirty years after the start of its implementation.