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

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

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dc.contributor.author Kopeć, Katarzyna [SAP13007466] pl
dc.date.accessioned 2020-01-23T14:33:04Z
dc.date.available 2020-01-23T14:33:04Z
dc.date.issued 2019 pl
dc.identifier.issn 1734-087X pl
dc.identifier.uri https://ruj.uj.edu.pl/xmlui/handle/item/147356
dc.language eng pl
dc.title Indirect financing in culture on the example of tax relief in the video game industry pl
dc.type JournalArticle pl
dc.description.physical 45-60 pl
dc.identifier.weblink https://eeim.kwartalnik.com.pl/resources/html/article/details?id=195672 pl
dc.abstract.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. pl
dc.subject.en taxes pl
dc.subject.en creative sector pl
dc.subject.en tax relief pl
dc.subject.en cultural industries pl
dc.subject.en video game industry pl
dc.subject.en cultural test pl
dc.description.volume 54 pl
dc.description.number 4 (54) pl
dc.description.publication 1 pl
dc.title.journal Edukacja Ekonomistów i Menedżerów pl
dc.language.container eng pl
dc.date.accession 2020-01-13 pl
dc.affiliation Wydział Zarządzania i Komunikacji Społecznej : Instytut Kultury pl
dc.subtype Article pl
dc.rights.original OTHER; otwarte czasopismo; ostateczna wersja wydawcy; w momencie opublikowania; 0 pl
dc.identifier.project ROD UJ / O pl


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