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  <title>DSpace Coleção:</title>
  <link rel="alternate" href="http://repositorio.ufc.br/handle/riufc/625" />
  <subtitle />
  <id>http://repositorio.ufc.br/handle/riufc/625</id>
  <updated>2026-04-12T08:25:50Z</updated>
  <dc:date>2026-04-12T08:25:50Z</dc:date>
  <entry>
    <title>Leis de incentivo ao audiovisual e sua importância no planejamento tributário nas empresas</title>
    <link rel="alternate" href="http://repositorio.ufc.br/handle/riufc/51562" />
    <author>
      <name>Alencar, Jorge Couto de</name>
    </author>
    <author>
      <name>Pereira Júnior, Antônio Jorge</name>
    </author>
    <id>http://repositorio.ufc.br/handle/riufc/51562</id>
    <updated>2020-05-05T13:27:41Z</updated>
    <published>2017-01-01T00:00:00Z</published>
    <summary type="text">Título: Leis de incentivo ao audiovisual e sua importância no planejamento tributário nas empresas
Autor(es): Alencar, Jorge Couto de; Pereira Júnior, Antônio Jorge
Abstract: This paper deals with the importance of tax planning and incentive laws for audiovisual and how these norms can be used in this planning. In a country like Brazil with a huge and ever increasing number of taxes to be paid by individuals and companies it is essential to the financial health of a company proper tax planning. Tax planning is a legal way to reduce the amount of money to be delivered to the government as tax. As a result of this lower spending on taxes the entrepreneur can offer their products and services at attractive prices and have more cash available to be invested in increasing the productivity of the company, making it more competitive. A good manager must have knowledge of various laws and rules which could assist in this planning and the audiovisual incentive laws can be especially useful in this regard because some of these norms allow deductions of income tax higher than 100% of the amount invested, allow the company a share of the profit made by the film and advertising for the company in the audiovisual product promotional material. This paper uses the bibliographic technique, with the use of books, articles and Web sites on the subject, besides the use of tax laws and the rules of incentives for audiovisual in Brazil. The work reaches the conclusion that the use of incentive laws for audiovisual in a company tax planning can be not only profitable but also an important ally for cultural marketing used by that company to improve its image with customers.
Tipo: Capítulo de Livro</summary>
    <dc:date>2017-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Vivo Debaixo de Chuva / Mas pingando de suó! Patativa no Pará</title>
    <link rel="alternate" href="http://repositorio.ufc.br/handle/riufc/48243" />
    <author>
      <name>Carvalho, Francisco Gilmar Cavalcante de</name>
    </author>
    <author>
      <name>Pordeus Júnior, Ismael de Andrade</name>
    </author>
    <id>http://repositorio.ufc.br/handle/riufc/48243</id>
    <updated>2019-12-09T13:26:11Z</updated>
    <published>2019-01-01T00:00:00Z</published>
    <summary type="text">Título: Vivo Debaixo de Chuva / Mas pingando de suó! Patativa no Pará
Autor(es): Carvalho, Francisco Gilmar Cavalcante de; Pordeus Júnior, Ismael de Andrade
Tipo: Capítulo de Livro</summary>
    <dc:date>2019-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Bandeira e a performance na fotografia</title>
    <link rel="alternate" href="http://repositorio.ufc.br/handle/riufc/47737" />
    <author>
      <name>Paula, Silas José de</name>
    </author>
    <id>http://repositorio.ufc.br/handle/riufc/47737</id>
    <updated>2019-11-14T12:27:35Z</updated>
    <published>2012-01-01T00:00:00Z</published>
    <summary type="text">Título: Bandeira e a performance na fotografia
Autor(es): Paula, Silas José de
Tipo: Capítulo de Livro</summary>
    <dc:date>2012-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Bandeira</title>
    <link rel="alternate" href="http://repositorio.ufc.br/handle/riufc/47734" />
    <author>
      <name>Esmeraldo, Sérvulo</name>
    </author>
    <id>http://repositorio.ufc.br/handle/riufc/47734</id>
    <updated>2019-11-14T11:39:30Z</updated>
    <published>2012-01-01T00:00:00Z</published>
    <summary type="text">Título: Bandeira
Autor(es): Esmeraldo, Sérvulo
Tipo: Capítulo de Livro</summary>
    <dc:date>2012-01-01T00:00:00Z</dc:date>
  </entry>
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