Os impostos e a imunidade da música brasileira: o acesso à cultura e a intervenção do Estado no domínio social e econômico

Abstract

Access to cultura and the protection of the national music bring new legal challenges since,nowadays, the consumption habits constantly change, especially with the propagation of music through the internet. In this context, the imposition of tax immunity of Brazilian music can be a tool for combating piracy and for the exploitation of national cultura, but is not sufficient to ensure that the scope of these goals, being important also that there is public policies of protection and dissemination of national music, and especially of ethics and education in the use of the internet. Thus, the appreciation of the brazilian music can be driven by tax immunity, but also by public policies for the promotion of national cultura and ethics.