Le misure finanziarie e tributarie per il finanziamento del patrimonio culturale nell’esperienza brasiliana: spunti per un’analisi comparata tra Brasile, Francia e Italia
DOI:
https://doi.org/10.31501/ealr.v10i3.11113Abstract
Il presente lavoro si occupa dell’analisi delle misure finanziarie e tributarie destinate al finanziamento del settore culturale in Brasile, in particolare delle agevolazioni tributarie che sono considerate come fonte indirette di finanziamento pubblico per la promozione della cultura nel Paese previste dalla legge-incentivo n.8.313/91, c.d. Legge Rouanet, che prevede che le imprese e gli individui, oltre allo Stato, possano finanziare attività artistiche e culturali in modo sostitutivo rispetto al versamento delle imposte. A titolo comparativo e con l’intento di perfezionare l’attuale regime brasiliano sarà effettuato un breve esame delle best practices in Italia e in Francia.
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