Do imposto ao filme: uma análise do impacto do imposto de renda sobre a produção cinematográfica nacional por força da lei 8.313/1991

Abstract

This study aims to analyze the impact of income tax on film production in view of incentive mechanisms for Culture proposed by Law 8.313/1991, known as Rouanet Law. Seeking to promote cultural access constitutionally guaranteed, the Federal Government created mechanisms to encourage cultural production with the participation of the private sector. In this sense, initially will be made a historical approach to the practice of patronage, culminating with the creation of the Rouanet Law. Then, the main characters and procedures proposed by the said Law will be clarified, solidifying the forms of tax incentives created. After a detailed analysis of the tax law applicable to the Act shall be made, by conducting in-depth study of the Income Tax and the tax exemption. Finally, the conceptual studies over those topics will be applied to better understand their effects on the production of national films, closing with answers about the actual benefits brought by Law 8.313/1991 to Brazilian cinema.