Distribution of goods circulation and services tax revenue as a mechanism for safeguarding cultural assets: An analysis of the Minas Gerais state´s program

Wilian Daniel Henriques Amaral; Guilherme Valle Loures Brandão; José Alberto Barroso Castañon

Ayuda

Distribution of goods circulation and services tax revenue as a mechanism for safeguarding cultural assets: An analysis of the Minas Gerais state´s program

Wilian Daniel Henriques Amaral ^[1] ; Guilherme Valle Loures Brandão ^[1] ; José Alberto Barroso Castañon ^[1]
1. [1] Universidade Federal de Juiz de Fora
  
  Universidade Federal de Juiz de Fora
  
  Brasil
Localización: Intangibility Matters: IPERION CH International Conference on the values of tangible heritage: IMaTTe 2017 / coord. por Marluci Menezes, Dória Rodrigues Costa, Jose Delgado Rodrigues, 2017, ISBN 9789724922959, págs. 253-262
Idioma: inglés
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Resumen
- This paper presents a discussion under Minas Gerais legislation nº13,803 from December 28th 2000, further modified by state law 18,030 from January 12th 2009 which consists in regulating a portion of the goods circulation and services tax (ICMS in Portuguese) paid in return to state municipalities. These legislations contemplate several criteria and they are pioneers in the Brazilian legislation to consider cultural heritage listed among them, remaining the only example in the country to this date. Although considering many important factors towards heritage conservation and cultural promotion, there are still some details to be improved and it must be considered a complementary action towards heritage conservation together with federal and municipal programs. After a case study, it is possible to say that even thoug this is a good initiative, the final amount destined is not enough to cover the expenses and investments required to a proper cultural and heritage conservation management.