Ermoshina T.V., Avdonina A.G. Analysis of the role of marked taxes in financing of culture

Abstract: The subject analyzed in this article is marked taxes in the sphere of financing of culture. The article views their essence and the practicability of their implementation. The authors suggest possible ways of additional financing of culture that are based on an analysis of the experience of several countries, where marked taxes have already become a traditional means of replenishing the “cultural” budget. The authors stress the necessity and importance of special taxes. However, despite the actuality of this issue, it remains little-studied so far. The methodological basis used by the authors is several studies by Russian and foreign experts in the sphere of taxes and taxation, Russia’s federal laws, materials of a session of the Russian Council for Culture and Arts and other publications on this subject. The methods used by the authors are generalization, analysis and synthesis. The novelty of the authors’ approach lies in analyzing the role of marked taxes in financing of culture. The article views the practicability of applying such taxes and suggests possible ways of applying them, with the experience of other countries taken into account. Besides, the actuality of this issue is also determined by systematic cutting-down of expenditures on culture from Russia’s federal budget, which brings forward the necessity of seeking for additional sources for financing of culture.

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