Repercusión en la aplicación de las Políticas Públicas Culturales en el período Gubernamental 2017-2021 en función de la Ley Orgánica de Cultura
Fecha
2022-04
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Universidad de Guayaquil, Facultad de Jurisprudencia Ciencias Sociales y Políticas
Resumen
El objetivo de la presente investigación es determinar la intervención que ofrece el Estado al sector cultural, mediante mecanismos de fomento y garantías constitucionales, a través de las políticas públicas, en función de la Ley Orgánica de Cultura en el periodo gubernamental del 2017-2021, por ende resultó fundamental realizar un análisis que recopilara la base y reconocimiento de los derechos culturales en instrumentos normativos internacionales y nacionales de acuerdo con la doctrina, historia, legislación ecuatoriana, y convenios internacionales. Por lo tanto, fue esencial identificar los mecanismos y recursos dispuestos en la legislación ecuatoriana que contribuyan al verdadero fomento del tejido cultural. Como resultado se identificó al incentivo tributario en relación a la deducibilidad del pago del impuesto a la renta a cambio de organización y patrocinio de eventos culturales como enfoque de propuesta, incrementando el porcentaje de deducibilidad para convertirlo en un incentivo real para el sector privado, direccionado a lograr disminuir la excesiva dependencia institucional y a su vez posibilitar una parcial autonomía entorno a las prácticas y desarrollo de la cultura en Ecuador.
The purpose of this research is to determine the intervention offered by the State to the cultural sector, through mechanisms of promotion and constitutional guarantees, through public policies, according to the Organic Law of Culture in the governmental period of 2017-2021, therefore it was essential to conduct an analysis that compiled the basis and recognition of cultural rights in international and national normative instruments according to doctrine, history, Ecuadorian legislation, and international conventions. Therefore, it was essential to identify the mechanisms and resources available in Ecuadorian legislation that contribute to the true promotion of the cultural fabric. As a result, the tax incentive in relation to the deductibility of income tax in exchange for the organization and sponsorship of cultural events was identified as the focus of the proposal, increasing the percentage of deductibility to turn it into a real incentive for the private sector, aimed at reducing excessive institutional dependence and at the same time enabling partial autonomy in the practices and development of culture in Ecuador.
The purpose of this research is to determine the intervention offered by the State to the cultural sector, through mechanisms of promotion and constitutional guarantees, through public policies, according to the Organic Law of Culture in the governmental period of 2017-2021, therefore it was essential to conduct an analysis that compiled the basis and recognition of cultural rights in international and national normative instruments according to doctrine, history, Ecuadorian legislation, and international conventions. Therefore, it was essential to identify the mechanisms and resources available in Ecuadorian legislation that contribute to the true promotion of the cultural fabric. As a result, the tax incentive in relation to the deductibility of income tax in exchange for the organization and sponsorship of cultural events was identified as the focus of the proposal, increasing the percentage of deductibility to turn it into a real incentive for the private sector, aimed at reducing excessive institutional dependence and at the same time enabling partial autonomy in the practices and development of culture in Ecuador.
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SECTOR CULTURAL, POLÍTICAS PÚBLICAS, DERECHOS CULTURALES, INCENTIVO TRIBUTARIO, DEPENDENCIA INSTITUCIONAL.