Tax breaks

According to data made available by the Ministry of Culture, “the major supporters of cultural projects and, consequently, beneficiaries of the tax incentive are legal entities, which, in 2018, received approximately R$1.4 billion in waivers, while natural persons, just R$47 million.” (1)

Thus, despite there having been several changes in the last 25 years, the model remained similar to that defined in 1995 with different regimes for individuals and legal entities, with any entity linked to the aforementioned funds being able to benefit, as long as they are non-profit, which do not have political party or electoral participation and that apply all results fully in achieving the corporate objective. In numbers, it is interesting to analyze the impact of this model on recent Brazilian decades.

• Promotion of Research and Development activities (lei do bem)

• Promotion of culture

• Promotion of sport

• Promotion of children and adolescents

• Promotion of the national policy to protect the elderly

• Promotion of the health of people with disabilities and cancer support and care

• Study of the model used in the University for All Program (PROUNI)

(1) Cf. Boletim mensal sobre os subsídios daUnião – Lei Federal de Incentivo à Cultura. Ed. 16mar/2020, disponível em: https://www.gov.br/economia/pt-br/centrais-de-conteudo/publicacoes/boletins/boletim-subsidios/arquivos/2020/boletim-lei-federal-de-incentivo-a-cultura.pdf. Acesso em: 4 jul. 2021.