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Government of georgia has elaborated several financial mechanisms, in particular tax credits to support on the one hand the flow of cultural goods and services and on the other hand preservation of cultural resources. the tax code of georgia provides vat exemption for reconstruction activities on cultural heritage objects; in particular according to the c subparagraph, of 2nd paragraph of 168th article of the tax code of georgia, “conducting restoration, rehabilitation, design and research works and activities by a person in agreement with the ministry of culture and monument protection of georgia on cultural heritage that is part of the world heritage list and/or has the status of national heritage and/or is of cultic and religious purpose is exempt from vat.according to the 2nd paragraph of 168th article of the tax code of georgia arts and sport educational services for children under 18 years are exempt from vat;according to the decree n 1149 issued by government of georgia in 2015, simplified procurement regulations apply to the following cultural institutions funded by the ministry of culture and monument protection: orchestras, ensembles, music centres, arts education institutions by encouraging creation, production and distribution of cultural goods and services;in 2015, government of georgia has introduced film industry incentive programme “film in georgia”, that envisages 20-25% cash rebate on qualified expenses incurred in georgia for international as well as local production companies. this is the joint initiative of the ministry of economy and sustainable development of georgia and ministry of culture and monument protection of georgia. the scheme is implemented by the state agency - enterprise georgia.the products eligible for cash rebate are as follows:feature film;internet/tv film;drama/series, mini-series (including pilots);animated film;reality show;music video.