A LEGISLAÇÃO CULTURAL BRASILEIRA: UMA ANÁLISE DAS PRINCIPAIS LEIS DE FOMENTO

Abstract

This study addresses the effectiveness of Brazilian cultural legislation by confronting the constitutionally guaranteed right to culture with the reality of administrative inconsistency and ineffectiveness of financing models throughout the country's recent history. Historically, the cultural sector has been treated as a variable priority on the public agenda, rendering it vulnerable to budgetary cuts and chronic investment discontinuity. The pandemic crisis dramatically exposed the fragility of the most vulnerable segments of the artistic class, thereby demanding an urgent reassessment of the State's role in fostering culture. The central research problem seeks to determine whether current cultural policies, as well as recent legislative innovations, are truly effective in democratizing access to resources and strengthening artistic production equitably, in accordance with the principle of universality. The general objective of the study consists of analyzing Brazil's cultural financing models, specifically the tax incentive regime and the direct funding model, to verify whether the transition between them is capable of promoting maximum social effectiveness and resource decentralization. To achieve this goal, the specific objectives seek to: first, conduct a legal analysis of the tax incentive model (Rouanet Law), identifying its structural limitations in promoting democratization; second, evaluate the impact and effectiveness of the direct funding model (Aldir Blanc Law and Paulo Gustavo Law), verifying its capacity to promote regional equity; and finally, suggest the continuity and improvement of funding mechanisms that ensure the permanence of cultural investment in the country. The methodology employed in the study is bibliographic and documentary research, with analysis of budgetary execution data from federal laws, and the approach utilized is predominantly qualitative, aimed at critical interpretation of the social and economic impact of funding regulations. The final considerations attest that the tax incentive model was socially ineffective, as its dependence on marketing and tax renunciation perpetuated the historical concentration of resources, thus failing to provide constitutional protection. In contrast, the direct funding model represents a strategic advancement. However, the research identified that the full effectiveness of this new paradigm is limited by the persistence of bureaucracy and regional inequality in budgetary execution among federative entities. The conclusion indicates that the legislative continuity of the Aldir Blanc National Policy (PNAB) is crucial. It is suggested that the maturation period of the PNAB will be essential for managers and producers to overcome operational barriers, thereby consolidating culture as a fundamental right exercised with maximum social effectiveness in the future.