Lei de Rouanet: estudo de caso sobre as motivações associadas a incentivos culturais nas empresas

Abstract

Incentive laws are the main source of culture funding in Brazil. Among these, the Rouanet Law was created with the purpose of raising and channeling resources to various cultural sectors in order to facilitate and promote citizens' access to cultural products. In a nutshell, the Ministry of Citizenship evaluates and approves the projects, the companies sponsors, receive a tax rebate and the project is carried out. Current literature explores the government and producer perspective, keeping a critical view toward the law. However, they do not consider data from companies, as one of the main actors in this process. Thus, this research aims to explore the motivations associated with cultural incentives in companies. To this purpose, two large companies sponsors of the Rouanet Law composed the sample. From these, their law enforcement related public data were extracted and a semi-structured interview was conducted. The public data were qualitatively analyzed and the interviews were submitted to a Content Analysis. It was found that the interests of the company predominate. Among these, are a concern with positive impacts on relationship between company and society and specific project selection criteria aligned with the company's proposal. Concerning the interests of society, there was a manifestation about the concern of companies to democratize access to culture. Finally, regarding their interest, the sponsor's involvement in the projects was found to ensure their success and to find ways to improve them. In conclusion, the data bring more complexity to the field and cast light on topics that demand further research, such as the company's interaction with projects and how the selection criteria are employed.