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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
Effective date (Start): December 01, 2022
Effective date (End): 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.

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