COMPARATIVE ANALYSIS OF TAX BENEFITS FOR CULTURAL SECTOR

Abstract

This article identifies, describes, analyzes and compere 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.