Financiamento do terceiro setor por leis de incentivo à cultura aplicado às esferas municipais
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Date
2020-12-18
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Universidade Católica do Salvador
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.
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Keywords
Terceiro setor, Cultura, Lei 9.174/2016, Santo Amaro, ISSQN, IPTU, Third sector, Culture, Law 9.174/2016