Hungarian theatre system is the main object of the following article. The first part of article contains the general questions connected with the existing model of theatrical activity. Then there is the analytical review of the modern Hungarian legislation of area of culture and special attention is paid to the structure and content of Law XCIX / 2008 “On support and rules of employment in organizations of performing arts”. In the following part of the article all models which exist and develop in the country nowadays of direct and indirect financial support of theatrical organizations are considered. Since Hungarian and Russian theatre systems have some similar characteristics, the final part is devoted to possible partial adoption of Hungarian experience with a view to develop the institutions for the additional funding of Russian theatres.