This article analyses the result of direct and indirect public spending on culture. Such expenses are taken as part of the institutional configuration designed to fulfill the right to culture in Brazil during the New Republic. For methodological reasons, we focused on the development policies designed to support and foster the audiovisual sector. In the realm of policies oriented to support cultural productions and conservation, the audiovisual sector received the most support from the Federal Government and had the most indicators and reports available. Our research explored the literature on cultural policies and tax incentive laws. We also examined institutional reports elaborated by federal agencies and organizations related to the cultural sector. Our research indicated that indirect expenses comprehend a significant part of total federal spending on culture. A thorough examination of the reports revealed serious limitations of the tax incentive mechanisms specifically for the audiovisual sector. In the end, we suggest possible improvements of cultural policies in light of the guidelines present in our Federal Constitution.