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Master's Dissertation
DOI
10.11606/D.2.2010.tde-17112011-134109
Document
Author
Full name
Júlio César Pereira
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2010
Supervisor
Committee
Carvalho, Paulo de Barros (President)
Horvath, Estevao
Lins, Robson Maia
Title in Portuguese
Incentivo fiscal à cultura: do do-in antropológico à iconoclastia
Keywords in Portuguese
Cultura
Cultura popular
Direito tributário
Incentivo fiscal
Indústria cultural
Isenção tributária
Abstract in Portuguese
A partir de pontos específicos da teoria bakhtiniana e de elementos da semiótica da cultura traçados pela Escola de Tártu-Moscou, o presente trabalho reúne fundamentos para desenvolver uma concepção de cultura em consonância com o preconizado pela Constituição Federal. A construção da noção de cultura estimulável, pela precípua análise dos enunciados constitucionais, objetiva à superação de uma concepção antropológica de cultura, passadista e incompatível com os postulados da igualdade e da liberdade. Neste intento, ingressa-se no estudo dos modos de intervenção estatal na sociedade e, mais especificamente, das normas atinentes ao estímulo fiscal à cultura objeto imediato do presente trabalho. A classificação dos incentivos fiscais, bem como o escrutínio da legislação ordinária revelam o viés analítico do tratamento dispensado ao tema. Por sua vez, a investigação semântica de expressões como incentivo fiscal, cultura nacional, cultura popular, todas encontradas em dispositivos constitucionais, assoalha a preocupação hermenêutica e possibilita que se faça a devida crítica da doutrina especializada. Concluir-se-á que o conceito de cultura supera o dado, a memória. A cultura será tomada em seu sentido praticamente avesso às noções correntes de herança e tradição. Para fazer jus ao incentivo fiscal, a cultura deverá carnavalizar a ordem será a vez do rompimento icástico.
Title in English
Tax incentives on be half of cultural
Keywords in English
Antropological do-in
Culture
Iconoclasty
Tax incentives
Abstract in English
From particular points in Bakhtinian theory and elements of semiotics of culture outlined by the School of Tartu-Moscow, this paper presents the basis for the development of a culture conception in agreement with the provisions of the Federal Constitution. The construction of the concept of inducible culture by means of the essential analysis of constitutional propositions aims to overcome an anthropological conception of culture, outdated and incompatible with the postulates of equality and freedom. In this regard, this study advances into the forms of state intervention in society and, more specifically, into the rules relating to the fiscal incentives to culture, which is the immediate object of this study. The tax incentives classificationl, as well as the scrutiny of ordinary legislation, reveal the bias of the analytical treatment of the subject. On its turn, the semantical research of terms such as "tax incentives", "national culture", "popular culture", all found in constitutional provisions, are the basis of hermeneutic concerns and allows that the appropriate criticism to specialized doctrine is effected. It will be concluded that the concept of culture exceeds the data, the memory. Culture will be considered under concepts opposite to the current notions of "heritage" and "tradition". To be eligible to fiscal incentives, culture shall carnivalize order it will be the turn of the iconic break.
 
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Publishing Date
2011-11-25
 
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