O sucesso do ICMS cultural revisado: determinantes e obstáculos da política de municipalização para a proteção do patrimônio cultural do estado de Minas Gerais

The State of Minas Gerais has stood out throughout the country due to the success of its decentralized cultural heritage protection policy, which had resulted in the institution and functioning of municipal councils for the protection of cultural heritage. The study aims to indicate the variables that determine or complicate the implementation of democratic local management of the cultural heritage in the State of Minas Gerais. Results of the analysis suggest that we cannot deny the importance of the structure of selective incentives to produce a more comprehensive and consistent policy.