A isenção tributária como instrumento de proteção do patrimônio cultural imaterial

Abstract

This monograph aims to investigate the legal possibility of tax exemption being used as an instrument for the protection of intangible cultural assets. The theoretical framework used was post-positivism, while the methodology employed was hypothetical-deductive. The research consisted of analyzing how the concept of cultural heritage has expanded in Brazil, culminating in the existence of taxed intangible assets, and verifying, by examining the principles involved, the possibility of the Brazilian legal system legitimizing the granting of exemptions for the purpose of protecting these assets. In light of this, the results found were as follows: there are, currently in Brazil, economic activities considered to be intangible cultural assets, which, because they are part of the legally protected cultural heritage, demand State action against their disappearance. The tax exemption can be used as an instrument to safeguard this type of property, and its use is legitimate under the legal system, provided that it is onerous, that conditions related to the preservation of the property are established to be complied with by its holders, that there is some type of vulnerability that puts at risk the continuity of the activity recognized as intangible property, and that there is no other less onerous measure capable of achieving the same protection purpose.