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