Incentivo à cultura ou cultura do incentivo: mais de vinte anos de renúncia fiscal à cultura no município do Rio de Janeiro, 1992–2015

The current study’s goal was to describe and analyze the history of tax incentives for cultural sponsorships in the city of Rio de Janeiro – Law 1.940/92 (1992–2012) and Law 5.553/13 (2013 – active), and, as a secondary goal, to consolidate disperse data and evaluate the distribution of resources throughout the phases of the projects and the obtaining of sponsorships. The research data was collected from various sources, both public and private, in electronic and paper formats. In addition to a historical review, the structure of the database permitted the consolidation of the terms of commitment of a large variety of contracts completed during the period. The results of the research provided evidence of improvements in the distribution of resources, with respect to the interrelationship between governmental and private agents in the operationalization of the law for cultural incentives. However, the objective of the law was not achieved, in that sponsors failed to provide additional funding, as was planned.