Comparative Analysis of Tax Benefits for Cultural Sector Cover Image

Uporednopravna analiza poreskih olakšica u oblasti kulture
Comparative Analysis of Tax Benefits for Cultural Sector

Author(s): Vesna Ćorić Erić
Subject(s): Comparative politics, Law on Economics, Financial Markets, Fiscal Politics / Budgeting
Published by: Institut za uporedno pravo
Keywords: tax benefits; financing; culture; United Kingdom; Italy; Spain, Bulgaria; France; Ukraine; comparations;

Summary/Abstract: This article identifies, describes, analyzes and compare the main tax provisions in favor of culture in the following countries: United Kingdom, Spain, Italy, Bulgaria, Slovenia, France and Ukraine. Besides the usual tax benefits and incentices, the paper identifies some innovative hybrid instruments, constituting mix of the tax tool and other techniques. It assesses given tax policies and their efficiency as to identify improvement areas and new opportunities.

  • Issue Year: 2011
  • Issue No: 3
  • Page Range: 83-97
  • Page Count: 15
  • Language: Serbian