Analysis of the application of Cultural Incentive Laws by companies in cities in the State of São Paulo between 2010 and 2019

• Grant number: 22/10562-5
• Support Opportunities: Scholarships in Brazil - Master
• Start date: December 01, 2022
• End date: March 31, 2024
• Field of knowledge: Applied Social Sciences - Administration - Public Administration
• Principal Investigator: Patricia Maria Emerenciano de Mendonça
• Grantee: Lorena Rizzato Ribeiro
• Host Institution: Escola de Artes, Ciências e Humanidades (EACH). Universidade de São Paulo (USP). São Paulo , SP, Brazil

Abstract

There are several forms of cultural financing in Brazil, among which the Cultural Incentive Laws (LIC) stand out. This study aims to analyze the use of the Fiscal Incentive, a mechanism present in the federal and state LICs of São Paulo, by companies with administrative headquarters in 10 (ten) municipalities in the state of São Paulo between 2010 and 2019, through the number of projects and areas incentivized and of resources contributed. The research is of a mixed nature and consists of a statistical-descriptive analysis of the data available on the transparency portal and semi-structured interviews with managers of the identified companies. As an expected result, we seek to understand how the federal and São Paulo LICs have been used in different cities, what is the marketing logic in the choices of each company and its effects on the local application of resources.

Academic Publications

(References retrieved automatically from State of São Paulo Research Institutions)

RIBEIRO, Lorena Rizzato. Institutional logics in the use of cultural tax incentives: the vision of companies in 14 cities in São Paulo between 2010 and 2019. 2024. Master's Dissertation - Universidade de São Paulo (USP). Escola de Artes, Ciências e Humanidades (EACH) São Paulo.