The goal and the aim of the Project was to analyse the tax position of natural and legal entities in the sector of culture and art and the impact of the tax policy on the cultural community. Like in other tax systems across the EU Member States, the tax system of the Republic of Croatia has some tax specificities for the sector of culture and art. A comparison with other countries and the analysis of those specific tax procedures enabled us to determine how much these tax policy measures are able to stimulate the culture sector in the Republic of Croatia.