COMPENDIUM CULTURAL POLICIES AND TRENDS IN EUROPE
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Georgia/ 5.1 General legislation  

5.1.3 Allocation of public funds

Under Georgian legislation (The Law on Culture, Article 29) financing of the cultural sector shall be determined by the state budget:

  • the state safeguards the protection and development of culture by allocating finance under the state programme; and
  • cultural activity determined by the state programme is financed from the state budget in compliance with the Constitution and the Law on the Budgetary System and other acts of legislation.

Under the Law on the State Budget of Georgia for 2005, a total amount of 32 554 400 GEL was allocated to the Ministry of Culture and Monument Protection, with culture receiving 23 492 500 GEL of this fund. These funds are dispensed among the subordinate organisations, legal entities under public law and specific state programmes for culture, cultural heritage, sports and youth affairs. Specific programmes are designed for the various spheres of culture. In 2005, local authorities allocated 41 323 200 GEL for culture. Archives (273 900 GEL from the budget of the Ministry of Justice); National Libraries (1 021 800 GEL from the budget of the Parliament of Georgia); Chamber of Books (223 900 GEL direct financing from the state budget); TV and Radio (16 500 000 GEL direct financing from the state budget). In total the state spent 82 835 300 GEL on culture in 2005 (see chapter 6.2.3); 23 492 500 GEL for the Ministry of Culture and Monument Protection. No specified data for 2006 are available.

Under the Law on the State Budget of Georgia for 2007, 77 113 691 GEL was allocated to the Ministry of Culture and Monument Protection, with culture receiving 41 157 246 GEL (53.37%) of this fund. Specific programmes are designed for the various spheres of culture. In 2007, local authorities allocated 35 388 800 GEL (31.5%) for culture. Archives (1 501 000 GEL from the budget of the Ministry of Justice); National Libraries (3 908 300 GEL from the budget of the Parliament of Georgia); TV and Radio (17 400 000 GEL direct financing from the state budget). In total, the state spent 99 355 346 GEL on culture in 2007 (see chapter 6.2.3), including 41 157 246 GEL for the Ministry of Culture and Monument Protection.

Under the Law on the State Budget of Georgia for 2008, 77 843 900 GEL was allocated to the Ministry of Culture and Monument Protection. Other Ministries provide support for culture related sectors such as: archives (1 501 000 GEL from the budget of the Ministry of Justice); national libraries (5 309 000 GEL from the budget of the Parliament of Georgia); TV and Radio (20 676 000 GEL direct financing from the state budget).

In addition to these programmes, the state budget contains reserve funds for the Georgian President and Parliament. The funds from these reserves are held for emergencies, such as disasters or for payment of unforeseen state liabilities. The reserve funds are dispensed via the relevant ministries. In rare cases, funds from the reserves are allocated to culture (see chapter 3.4).

In compliance with Article 14 of the Tax Code, similar reserve funds are created in the local budgets of the autonomous republics.

Under the Law on Culture the state supports donations and sponsorship of private individuals and legal entities in the sphere of culture using tax incentives and other privileges established by Georgian legislation. However, Article 14 is not supported by adequate definitions in the Tax Code or other acts of legislation.


Chapter published: 26-01-2016

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