Is art purely based on taste and culture?

Art is a form of expression from the artist, but what determines how he expresses, and what he expresses as art? On the other hand, what do we employ to observe art, to appreciate or criticize, generally relate to art? Art is often argued to be based on taste and culture; they are the factors which influence vital elements of art, from the artist's expression to the critics. However, is art solely based on taste …

…we do not always base art solely on culture because we have different personal experiences and our unconsciousness of other people's opinions' intake so culture is actually an element of taste itself,. Taste is the ultimate tool we use to perceive art; it is true that we solely base art on taste. However in condition, I have to make it clear that tastes can change, distorted and transformed by factors beyond based on each individual.