Inventário de bens culturais: os desafios das ações contínuas no Programa ICMS Patrimônio Cultural em Minas Gerais (1995-2025)

Abstract

This research emerged after the start of a study conducted on the ICMS Cultural Heritage Program (1995-2025) in Minas Gerais, based on documents available on the website of the State Institute of Historical and Artistic Heritage of Minas Gerais (IEPHA/MG), which found that approximately 30% (243) of the participating municipalities did not submit the documentation relating to the Cultural Heritage Protection Inventory attribute in recent years. This fact prompted an investigation into this gap, given the high participation of municipalities in the program (over 90%), which has been in effect for almost three decades, developing actions for the protection, preservation, and dissemination of Cultural Heritage based on the autonomy of municipal administrations in the process of joining and decentralizing this state policy. The importance of the Inventory as a fundamental reference instrument for surveying cultural assets in the production of knowledge and visibility of cultural diversity is currently increasing, becoming essential in integrated urban and regional planning actions, impacting the effectiveness of municipal management. Therefore, the research structure was divided into three chapters: a bibliographic review of conceptual frameworks related to the topic; an analysis of the instrument's trajectory within the program; and a mapping and analysis of the participatory gap in the meso- and micro-regions of the State, in order to identify, understand, and analyze municipal profiles and the possible causes contributing to the identified gap. The methodologies used employed a quantitative and qualitative approach of an applied nature, with explanatory objectives, employing questionnaires and semi-structured interviews. Following the analyses, an attempt is made to counterbalance the problems encountered by indicating possible strategies for the continuous development of the Inventory's actions within municipal policies for the preservation of Cultural Heritage.