Benefícios Fiscais para o Mecenato Cultural: Perspectivas no Brasil e em Portugal

One of the aspects of the tax system is the extrafiscality, understood as the modulation of taxation, to promote encouragement or disincentive of taxpayer behavior, intending to reach purposes considered important by the legislator, prevailing over the tax collection, manifested through instruments such as tax benefits and incentives. In this scenario, cultural patronage consists in an ancient practice, characterized by the private support to the creators of this area, strengthening and promoting the cultural sector. Nowadays, subsists the notion of new patronage, in which the private sector is motivated to finance and select the projects to receive support through state granting of tax benefits/incentives. The introduction of such instruments entails the need to analyze the compatibility of the patronage regime with constitutional dispositions and the tax benefits/incentives with the purposes for which they were granted. Therefore, the present work aims to scrutinize the cultural patronage regime in Brazil and Portugal systems, assessing past, present and future perspectives of the mechanism. The relevance of this study lies in the global understanding of the practice in those countries, which allows to examine the merits, problems and possibilities of improvement, in addition to the influence of extrafiscal mechanisms in the reality. Also enable the analyses of themes that permeate the cultural patronage regime, as example of the purposes of the tax systems, constitutional disposition towards culture, means of financing, besides the comparison of the main elements of the regime in Brazilian and Portuguese legal system, countries with strong historical bonding.

Keywords: tax benefits; tax incentives; cultural patronage; Brazil; Portugal.