A comparative analysis of tax reliefs for investing in culture in Serbia and Europe

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