Culture-oriented tax incentives in income taxation - Polish example

Łukasz Karczyński

Abstract

Art and culture are enormously important elements of the social life, which require however public support. The aim of the studies was a critical analysis of the structure and functioning of tax instruments that support the development of culture and protection of its heritage, applied in income taxation system in Poland. As a result of conducting the studies it was to be determined what instruments of indirect cultural support were introduced in the structure of the Polish income taxes, whether they are typical for modern fiscal systems, or peculiar to the Polish system, what are their social and economic effects, whether these instruments are adjusted to the needs and social beliefs, what enhancements should be introduced to them and whether they could be applied in other countries. The legal-dogmatic, comparative and statistical methods were used in this study.
Author Łukasz Karczyński (FLA / DFL)
Łukasz Karczyński,,
- Department of Financial Law
Journal seriesFinancial Law Review, ISSN 2299-6834, (N/A 20 pkt)
Issue year2019
No13 (1)
Pages29-45
Publication size in sheets0.8
Keywords in Englishlaw, culture, heritage, incentive, income, taxation
DOIDOI:10.4467/22996834FLR.19.003.10521
URL https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/3101/2490
Languageen angielski
LicenseRepository; published final; Uznanie Autorstwa - Użycie Niekomercyjne - Bez utworów zależnych (CC-BY-NC-ND); with publication
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Karczynski_Lukasz_Culture-oriented_tax_incentives_2019.pdf 193.76 KB
Score (nominal)20
Score sourcejournalList
ScoreMinisterial score = 20.0, 09-03-2020, ArticleFromJournal
Citation count*
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LicencjaUtwór jest udostępniany na licencji Creative Commons Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 4.0 Międzynarodowe (CC BY-NC-ND 4.0) https://creativecommons.org/licenses/by-nc-nd/4.0/
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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