Uporedna analiza poreskih olakšica za ulaganje u kulturu u Srbiji i Evropi

Abstract

This paper analyses the structure of state support for culture through tax relief meant for business entities for their investment in cultural institutions. Tax relief is an incentive from the state which creates a certain behavior among the taxpayers. Therefore, it is a very important segment of the association between economy and culture. Culture is the backbone of the identity of a state, which is an important reason why it should be nurtured and promoted. In this paper, the concept of culture has been narrowed down to include art and cultural institutions of national importance, since they are the most vulnerable virtually the world over, due to the considerable expense required both for the maintenance of the building itself, the funds needed to pay the numerous employees, as well as funding for production itself. In times of crisis, culture is usually the first to be affected by budget cuts. That is why encouragement of direct investments can maintain the level of quality of cultural institutions irrespective of the circumstances.