Financiamento do terceiro setor por leis de incentivo à cultura aplicado às esferas municipais

Abstract

This paper presents an analysis regarding the financing of the third sector, through laws to encourage culture at the municipal level. It seeks to highlight the urgency of undertaking practices in this regard, taking as an instructive source of valorization and preservation of local cultural goods, aiming at the construction of collective identity within the community, through tax exemptions. For this purpose, Law 9.174 / 16, referring to the program of incentive to culture of the Municipality of Salvador-BA, the Viva a Cultura program, was used, based on the Federal Constitution. It is also intended to incite methodologically and legally an alternative to implement a cultural incentive program in the Municipality of Santo Amaro, with the aim of valuing and preserving local culture.