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STRATEGIJA2.6 6/18/03 5:12 PM Page 161 ly those that link economic and cultural interests. Special tax concessions are directly awarded to those who decide to invest in culture and thus stimulate the creative efforts of artists or artistic organizations. These concessions provided in the form of value added tax exemptions, primarily on foreign donations but also in regard to free lance artists and artistic organizations, including film screening services have had evident positive effects manifesting themselves in the sudden increase of registered cultural asso ciations and artistic organizations. In addition to traditional books and publications, the tax concessions have been broadened to include modern text carriers (CD ROM, video and audio cassettes and diskettes) in line with the contemporary trends and new tech nologies. We are still not able to observe the new autochthonous range of cultural cre ativity as a development running in parallel with the elaboration of this strategy. Likewise, the effects of the new tax legislation, according to which all donations to cul ture by physical and legal persons are tax deductible, are yet to be measured. What is certain is that these laws not only follow but actually exceed the most progressive European cultural legislation. In the short period of time since their adoption the Ministry has already registered the first major investments by some of Croatia s leading companies, which make donations to, sponsor cultural events, and give art education scholarships. The campaign entitled the White Square of Culture, which will be continued after a peri od of stagnation, should open up a whole range of issues having to do with financing, creating joint investment funds, including, favorable loans for cultural activities. Like wise, the question of compensation, i.e., so called monument rent, still inadequately dealt with in practice, although defined by law, should be solved to the benefit of local self governing units, thus strengthening the link between the economy, particularly tourism, and culture, and at the same time providing for a specific form of self financ ing for the preservation of Croatia s rich monumental heritage. The reform processes affecting the methods and substance of decision making and fund ing, as well as the material position of culture, as already mentioned, have taken root in the strategy of cultural development. In the global changes affecting not only the status of culture but also cultural evaluations and orientations, Croatia is finding new paths for itself, within the overall global melting and is seeking the ways to preserve its own cul tural interests. footer Copyright 2006, Gamahosting.net. Sva prava zadrzana. web hosting hrvatska
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STRATEGIJA2.6 6/18/03 5:12 PM Page 13 darivanja u kulturi fiziEkih i pravnih osoba posve osloba a poreza na dobit i poreza na dohodak, tek trebaju biti izmjerene. Ono to je sigurno jest da su ovi zakoni ne samo na tragu najpovoljnijeg europskog zakonodavstva za kulturu, nego i vi e od toga, te da je Ministarstvo, nakon to su porezne olak ice stupile na snagu, veE zabilje ilo prva veEa ulaganja nekih od vodeEih tvrtki koje djeluju u Hrvatskoj, od donacija velikim kulturnim manifestacijama do otvaranja stipendija za umjetniEku izobrazbu. Akcija Bijeli kvadrat kulture , koju nakon zastoja treba nastaviti, morala bi otvoriti kompleks financiranja, informiranja, stvaranja mje ovitih fondova za ulaganja, kao i po voljnog kreditiranja kulturnih djelatnosti. Tako er, za sada jo u praksi nedjelotvorno ri je eno, ali zakonom definirano pitanje naknade, tzv. spomeniEke rente, prema izglednom zalaganju Ministarstva kulture, treba rije iti u korist lokalne samouprave, jaEajuEi time i veze gospodarstva, osobito turizma i kulture, ali osiguravajuEi tako er i svojevrsno samofinanciranje oEuvanja bogatog hrvatskog spomeniEkog fonda. Otvoreni reformski procesi u naEinu i sadr aju odluEivanja te financiranju i materijal nom polo aju kulture svakako, kako smo rekli, sti u i presti u i neke stranice ove strate gije kulturnog razvitka. Hrvatska u globalnim promjenama kako samog polo aja kulture, tako i kulturnih vrednovanja i orijentacija, makar i kroz ustre polemike koje poja njava ju oznaEitelje upori ta vlastitog kulturnog identiteta, vjerujemo, iznalazi nove putove unutar opEih globalizacijskih pro imanja i potrebe oEuvanja vlastitih kulturnih interesa. Ministarstvo kulture, dakle, uza sva kulturna vijeEa i nove porezne zakone, mora prih vatiti odgovornost rje avanja nekih kljuEnih kulturnih potreba, nuditi i poticati rje enja ne samo u zakonodavnoj praksi nego i u samim prioritetima kulturne izgradnje koji tre baju biti javno i struEno pretresani, odbaEeni ili podr ani, te u potonjem sluEaju realizi rani uza svu raspolo ivu logistiku koju naposljetku najvi e ima samo Ministarstvo ili sama Vlada. Nezahvalno je izdvajati neke (i samo neke) prioritete kulturnog razvitka. To napokon mnogo cjelovitije prezentira sama knjiga Strategija kulturnog razvitka u posebnim po glavljima po pojedinim podruEjima, iako ni tamo nisu iscrpljene liste konkretno ostva renih ili zami ljenih projekata. Tako er, na stranicama Easopisa Kulturni razvitak u vi e su navrata navo eni konkretni prioriteti kulturnog razvitka, od normativnih do neposred no radnih i fiziEkih. Neki su prioriteti naslije eni i realizirani, neki postavljeni i veE os tvareni, neki samo postavljeni i jo otvoreni, a neki nisu jo ni otvoreni jer su bremeniti footer Copyright 2006, Gamahosting.net. Sva prava zadrzana. web hosting hrvatska