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Financiamento Cultural: uma visão de princípios

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  • Frederico Barbosa
  • Roberto Freitas Filho

Abstract

Este texto trata do financiamento de atividades culturais, qualificando e analisando os argumentos que justificariam a participação do Estado nesse empreendimento. Analisa as críticas que afirmam terem sido as políticas culturais no Brasil deixadas ao mercado em função da primazia dos incentivos fiscais, especialmente da Lei Rouanet. Para responder a esse objetivo, a pesquisa considera a composição dos recursos públicos, privados e os gastos tributários públicos indiretos. O argumento se desdobra na reflexão sobre os fundamentos da legitimidade da participação do Estado no financiamento ao consumo cultural por meio do vale-cultura que, sendo uma forma de incentivo fiscal, estabelece novos argumentos ideológicos e de princípio, expressando a visão de que o Estado deve subsidiar as escolhas individuais dos trabalhadores no que se refere às preferências de consumo de bens culturais. Finalmente, trata de um terceiro tema que é o da qualidade do fluxo de execução orçamentária de órgãos públicos. Nesse caso, a hipótese é de que boa parte da energia despendida em críticas de princípio dirigidas aos mercados poderia ser redirecionada ao esforço de reformar o próprio Estado. Há muitos problemas no processo de decisão pública a respeito do orçamento e de sua execução. São necessárias fortes iniciativas para ajustar montantes de recursos financeiros às necessidades culturais, mas também para melhorar a qualidade do processo de gasto. This paper deals with the funding of cultural activities, describing and analyzing the arguments that justify the State’s participation in this funding. It analyzes the critics who claim to have been the cultural policies in Brazil left to the market due to the primacy of tax incentives, part of the Rouanet Law. To meet this objective it analyzes the composition of public and private resources and public indirect tax expenditures. The argument unfolds in the reflection on the legitimacy foundations of the state’s participation on funding cultural consumption via “Culture Tickets”, which is a form of tax incentives, establishing new ideological and principled arguments, expressing the view that the state should subsidize the members of the working class individual choices in relation to the preferences of consumption of cultural goods. Finally, a third aspect is the quality of budget execution flow of the public body. In this case, our hypothesis is that much of the energy expended in criticizing questions of general principles like the preference for the market could be redirected into an effort to reform the state itself. There are many problems in the public decision making process about the state budget and its implementation. Strong initiatives are needed to adjust the amounts of financial resources to cultural needs, but also to improve the quality of the spending process.

Suggested Citation

  • Frederico Barbosa & Roberto Freitas Filho, 2015. "Financiamento Cultural: uma visão de princípios," Discussion Papers 2083, Instituto de Pesquisa Econômica Aplicada - IPEA.
  • Handle: RePEc:ipe:ipetds:2083
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