A Lei Rouanet e os direitos culturais no Brasil: análise crítica sobre a contribuição do mecanismo de incentivo fiscal para a efetivação do direito fundamental à cultura

Abstract

The purpose of this article is a study of the impact of the Rouanet Law in the Brazilian cultural sector. For this, the article describes the regulatory framework on culture today, beginning with the recognition of culture as part of human rights. The Rouanet Law is described in detail below, and its particularly relevant to a triade State, private enterprise and cultural producer. In this way, the readerwill be able to know how the system works in its integrity, so as to allow an understanding of the analysis of a being made on a Rouanet Law itself. In this part, the article delves into its discussion phase, where arguments are presented regarding the impacts that the incentive mechanism has caused without a Brazilian cultural scene, especially regarding a concentration of public resources in a single locality and a restricted group of professionals of the sector. It is concluded that, the Rouanet Law, its structure of operation to format to meet a specific arts model, so that by becoming the main mechanism of cultural financing not Brazil its implementation has caused a limitation on access to culture. Because of its objectives, the analytical descriptive method is used as a mode of logical reasoning and bibliographical research as a technique.