Lei Rouanet: um incentivo fisco-cultural e a dicotomia entre a esfera social e a privada
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Ribas, Rodrigo Romeo
Orientador
Medeiros, Edmundo Emerson de
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ISSN da Revista
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Membros da banca
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Resumo
O presente trabalho de conclusão de curso tem como foco a abordagem
crítica acerca dos reflexos fisco-culturais resultantes da Lei Rouanet. Dessa forma,
será analisada a dicotomia entre os dois setores que são afetados por essa política
pública, o social e o privado. Serão verificadas as vantagens tributárias que o
contribuinte pode obter por meio da Lei 8.313/91 e as hipóteses e as formas nas
quais elas devem ocorrer, bem como se de fato o objetivo final da referida política
pública está atingindo em face à sociedade. Será possível perceber através da
sistemática tributária aplicada a Lei Rouanet, que de fato o incentivo fiscal trazido
por ela é muito interessante para as pessoas físicas e jurídicas que podem ter uma
parcela do seu Imposto de Renda devido deduzida. Logo, verificar-se-a que a Lei de
Incentivo à Cultura na teoria realmente funciona bem, mas na prática não é bem
assim, visto que há a concentração de investimentos, falta de transparência nos
resultados obtidos por ela e a violação ao princípio da não afetação de receitas.
The present work of conclusion of the course focuses on the critical approach about the tax-cultural reflexes resulting from the Rouanet Law. Thus, the dichotomy between the two sectors that are affected by this public policy, social and private, will be analyzed. The tax advantages that the taxpayer can obtain through Law 8.313/91 and the hypotheses and the ways in which they should occur will be verified, as well as if in fact the final objective of the referred public policy is reaching in the face of society. It will be possible to see through the tax system applied to the Rouanet Law, that in fact the tax incentive brought by it is very interesting for individuals and companies that may have a portion of their income tax deducted. Therefore, it will be verified that the Law of Incentive to Culture in theory really works well, but in practice it is not so, since there is a concentration of investments, lack of transparency in the results obtained by it and the violation of the principle the non-allocation of revenues.
The present work of conclusion of the course focuses on the critical approach about the tax-cultural reflexes resulting from the Rouanet Law. Thus, the dichotomy between the two sectors that are affected by this public policy, social and private, will be analyzed. The tax advantages that the taxpayer can obtain through Law 8.313/91 and the hypotheses and the ways in which they should occur will be verified, as well as if in fact the final objective of the referred public policy is reaching in the face of society. It will be possible to see through the tax system applied to the Rouanet Law, that in fact the tax incentive brought by it is very interesting for individuals and companies that may have a portion of their income tax deducted. Therefore, it will be verified that the Law of Incentive to Culture in theory really works well, but in practice it is not so, since there is a concentration of investments, lack of transparency in the results obtained by it and the violation of the principle the non-allocation of revenues.
Descrição
Palavras-chave
Lei Rouanet , cultura , isenção tributária , imposto de renda , Rouanet Law , culture , tax exemption , income tax