Sérgio Paulo Rouanet (23 February 1934 – 3 July 2022) was a Brazilian diplomat, philosopher, essayist, and scholar. He was the national Secretary of Culture between 1991 and 1992, and in his tenure he created the Lei de Incentivo à Cultura (Culture Incentive Law), a tax credit law for companies and citizens that sponsor cultural activities, which became known as Rouanet Law.[1][2]