Финансови стимули за създаване на видео игри в България
Financial Incentives for Video Games Development in Bulgaria
Author(s): Hristina GeorgievaSubject(s): Law, Constitution, Jurisprudence, International Law, Commercial Law, Comparative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Video Games; Financial Incentives; Serious Games; Scientific Researches' Fund; National Innovation Fund; Group financing; Tax credit; Tax Incentives; Innovative Projects
Summary/Abstract: Some studies expressly underlined that there is a lack of information about existence of any financial incentives for video games' development in several countries, including Bulgaria. Hence, a conclusion made is that there are no financial incentives in the specified countries at all. With this regard, this article analyses and presents the opportunities for financial support available in Bulgaria for video and computer games developers, including high schools, scholars and scientific organizations - legal entities that carry out researches, etc. By virtue of some financial schemes a state aid could also be granted, following the conduct of a competition procedure and with regards to projects for development of the so-called "serious games", with educational and cultural content; games being "technological innovation", etc. The study goes through some opportunities for private financing of the Bulgarian game industry.
Journal: Бизнес и право
- Issue Year: 2020
- Issue No: 2
- Page Range: 149-172
- Page Count: 24
- Language: Bulgarian