The Law on Budget and Financial Management (1994) determines the procedures for the formulation, approval and implementation of the state budget and local government budgets, and responsibilities in the budget process. The Law on the State Budget is adopted every year, defining the distribution of the state budget and transfers to local government budgets.
The Law on the State Culture Capital Foundation (2003, came into force in 2004) defines the legal status of the State Culture Capital Foundation (CCF) as a public foundation, the establishment and the procedures for the accumulation, management and utilisation of its resources. The law was first adopted in 1997, determining that the budget of the CCF was to be supplemented from a 3% alcohol and tobacco excise tax. In 2003, a new Law on the CCF was adopted, which changed its legal status to a public foundation and changed the source of its funding. It was decided that the CCF would be part of the budget of the Ministry of Culture.
After many years of public debate in 2018, amendments were adopted deciding that from the year 2022 onwards the budget of the CCF is formed from the 3% alcohol excise tax; 2% tobacco excise tax; 1,37% lotteries tax; and 2,21% gambling tax.
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