8.1.1 Overview of strategies, programmes and direct or indirect forms of support
The majority of support for creativity is given to cultural institutions and their productions and to NGOs on the basis of project grants.
There are no public incentives for free-lance artists to, for example, write a book, create a visual art work, etc. They do have the possibility of applying for funds to support the exhibition and presentation of their work inside and outside of the country. However, there are no precise application procedures or any transparency in decision-making. Only a few private funds support artistic creativity such as: the "Borislav Pekic" Fund (for writing a novel) or the "Madlena Jankovic" Fund (usually for musicians).
Real mechanisms of support for artistic production still need to be created.
Artists are allowed a tax deduction of between 40-65% on their earnings for expenses related to their work (without documentation). Another important and much debated instrument for supporting the work of freelance artists is the system of subsidising social security and pensions for artists. Under the Law on Culture, local municipalities and provincial governments have the right to support all artists who have been acknowledged by the representative artists' unions that cover their social and health security. Currently, very few municipalities are offering such support for all registered freelance artists (the city of Novi Sad is covering health insurance and pension insurance and the city of Belgrade only the latter).