Submitted by Marcela Bronstein (mb@marcelabronstein.com.br) on 2017-05-16T15:47:53Z No. of bitstreams: 1 Marcela Bronstein 2017 FGV RJ.pdf: 7514602 bytes, checksum: 0ec41367739985345ab5f2a4bec87fe2 (MD5) / Approved for entry into archive by Rafael Aguiar (rafael.aguiar@fgv.br) on 2017-06-13T20:08:37Z (GMT) No. of bitstreams: 1 Marcela Bronstein 2017 FGV RJ.pdf: 7514602 bytes, checksum: 0ec41367739985345ab5f2a4bec87fe2 (MD5) / Made available in DSpace on 2017-06-22T12:54:41Z (GMT). No. of bitstreams: 1 Marcela Bronstein 2017 FGV RJ.pdf: 7514602 bytes, checksum: 0ec41367739985345ab5f2a4bec87fe2 (MD5) Previous issue date: 2017-04-18 / O objetivo do presente estudo foi descrever e analisar a trajetória do incentivo fiscal à cultura no município do Rio de Janeiro – Lei 1.940/92 (1992–2012) e Lei 5.553/13 (2013 – em vigor), e, como objetivos secundários, consolidar os dados dispersos e avaliar a distribuição de recursos das fases de inscrição de projetos e captação de recursos. Foram realizadas pesquisas em diversas fontes, públicas e privadas, eletrônicas e físicas e, além do resgate histórico, a estruturação de um banco de dados permitiu consolidar uma grande variedade de registros sobre os termos de compromisso (contratos) firmados no período. O resultado da pesquisa evidencia melhorias na distribuição dos recursos, na inter-relação entre o poder público e os agentes de mercado e na operacionalização do mecanismo, apesar de não ter havido aporte de recursos privados para a cultura, como pretendido originalmente. / The current study’s goal was to describe and analyze the history of tax incentives for cultural sponsorships in the city of Rio de Janeiro – Law 1.940/92 (1992–2012) and Law 5.553/13 (2013 – active), and, as a secondary goal, to consolidate disperse data and evaluate the distribution of resources throughout the phases of the projects and the obtaining of sponsorships. The research data was collected from various sources, both public and private, in electronic and paper formats. In addition to a historical review, the structure of the database permitted the consolidation of the terms of commitment of a large variety of contracts completed during the period. The results of the research provided evidence of improvements in the distribution of resources, with respect to the interrelationship between governmental and private agents in the operationalization of the law for cultural incentives. However, the objective of the law was not achieved, in that sponsors failed to provide additional funding, as was planned.