The chancellor's tax relief credits are paid directly to film-makers

Mr Brown ranked ahead of producers and directors in the Sky Movies survey, after introducing tax relief credits for British films in his March Budget.

The credits are worth up to 20% of costs to films with budgets under �15m.

Fahrenheit 9/11 director Michael Moore and Shrek producer Jeffrey Katzenberg came second and third in the poll.

The chancellor said in March that the tax relief scheme was also aimed at improving the number of British films that actually get distributed.

A UK Film Council spokesman said: "Film is an internationally competitive global industry so it's no surprise that the chancellor has won the vote.

FILM'S MOST INFLUENTIAL Gordon Brown Chancellor of the Exchequer Michael Moore Director, Fahrenheit 9/11 Jeffrey Katzenberg Executive producer, Shrek 2 Peter Jackson Director, The Lord of the Rings Mel Gibson Director, The Passion of the Christ

"Supporting the UK film industry through the tax system is crucial."

Spider-Man 2 and Dodgeball jointly topped the poll of executives' favourite film of 2004, while Shaun of the Dead was voted the best British film.

Jude Law was Britain's biggest international film star, according to the voters.