The Culture Voucher is a partnership of the Federal Government with businesses aimed at benefitting the Brazilian workers who have formal work contracts. It is, therefore, an institutional measure of national range. The benefit is granted to the worker through a magnetic prepaid card with a monthly credit of 14.79 USD. The amount, which is cumulative and has no date of expiry, can be used to purchase entry on theaters, cinema, museums, shows, the circus, or to buy CDs, DVDs, books, magazines and newspapers, or even to pay for monthly fees of cultural courses and workshops in the entire national territory. Social security taxes or compensation funds for time of service do not incide over the amount spent with the Culture Voucher by the companies that offer the benefit to their employees, and it is exempt of income taxes. Moreover, the beneficiary companies taxed over real profit may get a discount of up to 1% of their income tax because of the amount spent with the Culture Voucher.
For this particular program, services and products are defined as follows:
Cultural services: They are cultural and artistic activities provided by corporate entities active in the following cultural sectors: visual arts, performing arts, audiovisual, music, cultural heritage, literature, humanities and information.
Cultural products: They are artistic, cultural and informational material produced in any format or media by persons or businesses, whose characteristics fit the cultural sectors described above.
Participants of the program are: beneficiary companies (employers), its employees, receiving businesses (providers of cultural products and services) and card operators. The beneficiaries are the companies that offer the benefit to its employees and are granted the program's fiscal benefits. The receiving companies are the business entities licensed to receive the Culture Voucher as a mode of payment for a cultural service or product, such as movie theaters, concert venues, bookstores and other commercial establishments. Finally, the operators are companies authorized by the Ministry