Данъчни насърчения за аудиовизуалното производство във Франция
Tax Instruments for the Encouragement of Audiovisual Art in France

Summary/Abstract: The French system of state support of film and audiovisual industry is among the most comprehensive in Europe. It is also famous for its highest financial sources in absolute numbers. And while the direct support distributed by the CNC (Centre national du cinéma et de l’image animée) and by the regional authorities in France is the most vivid and outward component of this plan, this support is progressively supplemented by indirect financial mechanisms. The text acquaints us and analyses the schemes for financial support created on the basis of tax encouragements in the general context of the state support for cinema and audiovisual art in France. The study presents the general as well as the more specific essence of the key tax schemes for encouragement of the cinema and the audiovisual industry in legal and practical aspect.

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