Fiscal Incentives in Film Industry

The purpose of this paper is to analyze contemporary systems of direct and indirect subsidies of film industry in selected countries. In the first chapter of my paper I focus on different ways of obtaining the subsidies financial support, their application and the potentials of gaining them. EU policy towards the systems of indirect subsidies is the matter of the second chapter. In my third and fourth chapter I describe functioning of two different systems - for my paper I have chosen Hungary and Luxembourg. In search of resume I am introducing the systems of subsidies in chosen European countries. The last chapter describes contemporary status of film industry including institutional and legislative framework in the Czech Republic. Finally, the possible model of direct and indirect subsidies systems in the Czech Republic has been drawn