Lei no . 8.313/1991 : reflexos jurídicos da legislação infralegal no financiamento cultural brasileiro

Abstract

This work aims to study the cultural public policy adopted, at the national level, regarding the Law nº 8.313/1991, known as the Federal Culture Incentive Law or Rouanet Law, under the perspective of Normative Instruction nº 2/2019, edited by the Ministry of Citizenship. This research identified the concentration of the cultural policy implemented in the fiscal incentive mechanism, discrediting the purposes of the other two mechanisms of the Law, named National Culture Fund and the Cultural and Artistic Investment Funds. The methodology adopted was based on the bibliographic study of the theme, from the reading of legal documents to related texts of the cultural segment, bringing perspectives from the social sciences and economics, in order to search, in the interdisciplinarity, a better understanding of the aspects of the cultural policy adopted in this country, as well as the delimitation of culture’s concept, in order to understand its framing as a fundamental right. In view of the public preference to regulate, more and more, the fiscal incentive mechanism, it was observed, beyond the fragility of cultural policy, the interference in the effective access to the right to culture, constitutionally protected