Indirect financing in culture on the example of tax relief in the video game industry

• Autorzy: Katarzyna Kopeć
• Języki publikacji: EN

Abstrakty

EN

Balancing the functioning of various public, non-governmental and private entities present in the culture area becomes an important task of the state, which not only is aware of the need to organise cultural sector optimally but it also wants to deliberately stimulate demand in the culture through different instruments encouraging desired behaviours of tax payers. Tax relief for cultural video game producers in Poland, as a form indirect financing, is an interesting subject remaining in the background of discussions on financing the culture. The aim of the study is to analyse the conditions for the introduction of such tax preference considering examples of similar fiscal solutions in the international dimension.(original abstract)

Słowa kluczowe

EN

Taxes; Tax incentives; Creative industry; Financing of culture

PL

Podatki; Ulgi podatkowe; Przemysł kreatywny; Finansowanie kultury

• Czasopismo: Edukacja Ekonomistów i Menedżerów : problemy, innowacje, projekty
• Rocznik: 2019
• Numer: nr 4 (54)
• Strony: 45--60

Twórcy

autor

Katarzyna Kopeć

• Uniwersytet Jagielloński w Krakowie

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