ECCOM develops, for Interarts Foundation, an analysis on the tax regime of cultural organizations and artists in the Mercosur countries and in other Latin American countries, with the aim of identifying possible guidelines for homogenization and harmonization of different tax systems.
The work starts from a review of the economic literature on the subject, and then analyses the institutional structure, the organizational mechanisms and the economic dimension of the cultural sector in the various countries under examination: Argentina, Brazil, Paraguay, Uruguay, Venezuela, Ecuador; and follows a critical analysis of the tax instruments applicable to individuals and organizations operating in the cultural sector.
The guidelines obtained from the study have the dual objective of facilitating the circulation of artists and the mobility of organizations in these countries; and simplifying the tax regime of culture to introduce effective incentives or remove obstacles and constraints that still represent an economic and financial disadvantage for carrying out activities in the cultural sector.