We aim to address the mechanisms for encouraging culture in Brazilian law, investigating whether these measures, in practice, have achieved their goals. This work will also seek to establish a multidisciplinary concept of culture, investigating the importance of their encouragement by the State. By doctrinal research and statistical data, operated by the inductive method , it was found that, although the Rouanet law has contributed to the state’s cultural incentives – mainly through tax incentives to donors and sponsors cultural projects – it is ineffective in achieving its corporate objectives, as the data collected show that the current system ends up contemplating, in general, projects with greater marketing appeal and located in the most affluent regions of the country, requiring a legal overhaul in this sense, what in part, intended to be served by the Bill 6.722/10.