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Institutional logics in the use of cultural tax incentives: the vision of companies in 14 cities in São Paulo between 2010 and 2019

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Author(s):
Lorena Rizzato Ribeiro
Total Authors: 1
Document type: Master's Dissertation
Press: São Paulo.
Institution: Universidade de São Paulo (USP). Escola de Artes, Ciências e Humanidades (EACH)
Defense date:
Examining board members:
Patrícia Maria Emerenciano de Mendonça; Ursula Dias Peres; Fernando Burgos Pimentel dos Santos; Janaina Machado Simoes
Advisor: Patrícia Maria Emerenciano de Mendonça
Abstract

The Cultural Incentive Law (LIC), better known as the Rouanet Law, is the main form of cultural financing in Brazil, based on the use of tax incentives by companies throughout the country. This study aimed to analyze the behavior of companies that used the incentive in 14 cities of São Paulo between 2010 and 2019, through the theory of institutional logics: Araçatuba, Araraquara, Assis, Bauru, Campinas, Itapetininga, Marília, Piracicaba, Presidente Prudente, Registro, Ribeirão Preto, São José do Rio Preto, São José dos Campos and Sorocaba. The research consisted of a statistical descriptive analysis of the data available on the Salic platform and semi-structured interviews with managers from 10 of the identified companies. Based on the literature, two logics were developed that influence the criteria for the selection of companies: cultural marketing and local impact. 351 companies were found that promoted 1109 projects with a total value of R$ 227,117,672.40. As a result, it became clear that the companies found follow the logic of local impact and not the logic of cultural marketing, as verified in other researches. (AU)

FAPESP's process: 22/10562-5 - Analysis of the application of Cultural Incentive Laws by companies in cities in the State of São Paulo between 2010 and 2019
Grantee:Lorena Rizzato Ribeiro
Support Opportunities: Scholarships in Brazil - Master