Prior knowledge is not neededaside from the Master¿s Degree general requirements (in accordance with the UNED requirements and current legislation).

1 that the student understands the historical evolution, meaning and models in the public funding of culture 2 that the student knows the forms and techniques of financing of culture with impact on public finances 3 that the student knows policies of direct spending in the cultural field 4 that the student knows different tax regulations which have impact on culture 5 that the student knows the incidence of research in improving financial policies related to culture and methodological specificities in the field so as to discover needs, challenges and issues for future research

The basic contents refer to the role of the public in the financing of culture and, in particular, the public financing of cultural activities. The intervention of the public finances in the cultural field is developed as support to cultural policies, that is, with an instrumental role, to encourage certain behaviors, through the award of grants or the establishment of tax benefits. Contemplating a joint performances by directosubvencion spending and tax incentives, may be selection criteria between ones and other instruments, depending on the type of action that is intended to and public administration (State, regional or local) with competence in the matter. Subsequently, the course will analyze spending policies and tax policies in the field of culture, starting with the assessment of public expenditure on culture, the budgetary implications of the organizational forms used in cultural management, procedural aspects of cultural spending decisions and specific cultural spending programs. As far as tax is concerned, we will analyze the taxation of other cultural actors (creators, business or cultural industry and the partners called agents), activities and products, at last, of cultural property and, in particular, heritage cultural and cultural

The Master will be developed according to the methodology of distance learning, using for this purpose the platforms and experiences of the UNED. This methodology to distance is specified in a formula of performance that combines the use of technological means, personal and virtual walkthrough attention and possible carrying out of videoconferences The students are in continuous contact with the programme coordination through circulars that will be sending along the course, as well as telephone and email Distance learning methodologythat combines the use of virtual campus, virtual tutorial and videoconferences when possible. Students are in contact with the Master¿s Coordinators through newsletters, telephone and e-mail. Tutoring: Dr. Maria Luisa González-Cuéllar Serrano, Universidad Carlos III de Madrid, mlgonzalder-pu.uc3m.es, telephone number 0034 916249877