Cultura como direito fundamental: o papel da economia criativa na efetivação dos direitos culturais em Alagoas

Abstract

This dissertation will analyze the role of culture within the framework of fundamental rights, including the right to culture, as guaranteed by the 1988 Federal Constitution in articles 215 to 216-A. This right will be explored under the concept of Cultural Rights, encompassing elements such as memory, identity, forms of expression, and historical and artistic heritage. Additionally, the Creative Economy will be discussed as a driver for the realization of fundamental rights, especially the right to culture. The research will focus on the State of Alagoas, analyzing the situation of creative economy workers, the sector's landscape, and challenges for cultural public policies. The ideas of cultural democracy and cultural citizenship will guide the entire investigation. The theoretical approach will draw on perspectives from constitutional law, tax law, and economics, highlighting the creative economy and cultural economy while distinguishing their specific characteristics. The research will provide an overview of the role of culture and creativity in socioeconomic development, from a global perspective down to the context of Alagoas. At the national level, data on the labor market, consumption, and public investments from the Cultural Information and Indicators System (SIIC) of the Brazilian Institute of Geography and Statistics (IBGE) will be presented to illustrate the impact of culture on Brazilian life, both for workers and consumers. Based on this data, the impact of taxation on different cultural segments will be analyzed, taking into account the complexities of the National Tax System and the extrafiscal function as a link between the topics addressed. The research covers an analysis of taxation in the creative economy and proposes solutions for existing challenges in the area. Due to its specific tax incidence hypothesis and extrafiscal nature, the Contribution to the Development of the Cinematographic Industry (CONDECINE) – an Economic Domain Intervention Contribution (CIDE) – is highlighted in the investigation. Cultural public policies will also be discussed, covering pioneering initiatives such as the National Support Program for Culture (Pronac) and more recent ones, such as the Paulo Gustavo Law (LPG) and the Aldir Blanc National Policy (PNAB), along with tax benefits as tools of cultural policy. The research will contribute to the development of the creative economy in Alagoas, presenting the advancements, setbacks, and potential of local culture. This potential will be analyzed in relation to labor formalization and social development, with data from the Itaú Cultural Observatory, Sebrae Alagoas, and IBGE. Finally, mechanisms for state action to promote local culture will be proposed, aiming at strengthening the creative economy in Alagoas and benefiting its citizens.