THE RELEVANCE OF TAX BREAKS IN ROUANET ACT FOR THE EFFECTIVE GUARANTEE OF THE RIGHT TO CULTURE

Abstract

ABSTRACT: Law 8.313/91 was created to promote Brazilian culture, which, in an anthropological conception, has a plural configuration. Culture was consecrated as a right in the Federal Constitution of 1988, and it is important to reflect on the mechanisms that the Brazilian State adopts to guarantee that right. Has the Rouanet Act created possibilities to put this right into effect? Besides approaching the legal bases that guarantee the right to culture, this article aims to discuss the relevance of tax breaks provided by the Rouanet Law for access to Brazilian cultural manifestations. In order to do that, the inductive method and the bibliographical research have been used, as well as the pertinent legislation. Culture, analyzed here from the perspective of a right, has proved to be relevant, as it ensures both the identity of the people and the possibility of social inclusion. In conclusion, policies to enhance and encourage culture will, in short, promote respect for plural identities.