ICMS Cultural Heritage Program: 25 years of municipalization of the protected assets management in the state of Minas Gerais [Brazil]

Abstract

This article adresses, in a systematic and historic way, the creation and consolidation of the Robin Hood Law in Minas Gerais and of the Program ICMS Cultural Heritage, a standardization instrument for the implementation of the cultural heritage criteria of the mentioned Law by the municipalities. It shows and explains the regulatory guidelines elaborated by the IEPHA/MG, which is responsible for the coordination of the Program, aimed at the management, protection, safeguard and promotion of the local cultural heritage, including the alternatives sought for the pandemic period. Besides, this article presents some indicators in these 25 years of the Program existence, evaluating the obtained gains, pari passu to the faced challenges.