Fiscal Treatment of Culture and Arts in the Republic of Macedonia with Emphasis onDirect Taxation

Abstract

Ever since the Egyptian pyramids
and the ancient Hellenic theatre, Leonardo De Vinci and Michelangelo
Buonaroti, until the Vienna opera and the Bolshoi theatre, art and culture
have been financed by various instruments of government subsidies/aid,
and/or by private endowments of donors. Art and culture products carry
specific characteristics which demand government intervention in the
process of providing necessary financial resources. Namely, we bear in
mind the so called “law of non-efficiency of cultural production” ,as
from the aspect of the technological and scientific growth, both culture
and art seem to be positioned in a subordinated role in the global
economy. Culture cannot be modernized in a sense that various
industries can by utilizing the benefits of mass production (economy of
scale). The artist and his creation stand in a most unique relation, relation
which cannot be multiplied.