PLANEJAMENTO TRIBUTÁRIO: ECONOMIA TRIBUTÁRIA DE EMPRESAS INVESTIDORAS EM PROJETOS APOIADOS PELA LEI 8.313/1991
| Main Authors: | CUNHA, Agnes Outuki, PULCINELLI, Ana Luiza Godoy, MARCELINO, José Antonio |
|---|---|
| Other Authors: | SENHORAS, Elói Martins |
| Format: | Article |
| Bahasa: | por |
| Terbitan: |
, 2020
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| Subjects: | |
| Online Access: |
https://zenodo.org/record/4107659 |
Daftar Isi:
- One of the functions of the Brazilian State is to encourage the country's economic activities and provide culture to its citizens. In order to exercise this role, it provides tax incentives to individuals and / or legal entities, providing for a reduction in the tax burden in exchange for financing the country's cultural scene. This article aims to demonstrate whether there are, in fact, economic benefits for investor figures in projects supported by the Culture Incentive Law - Law 8.313/1991. The research obtained as a result, in general terms, that there is, in fact, tax savings by companies investing in cultural projects.