Reduced value added tax (VAT) rate on books as a tool of indirect public funding in the cultural sector

2020
journal article
article
2
cris.lastimport.wos2024-04-09T19:03:44Z
dc.abstract.enThe article concentrates on the relationship between reduced value added tax (VAT) rate on books and readership level as a projected goal in cultural policy. To figure out this complex link, the paper explores the contribution of public management and economy to this knowledge to uncover the potential of following assumptions: (1) Reduced VAT rate results in the fall in book prices for consumers; (2) lower book prices stimulate the demand for books; (3) higher consumption of books (book purchase) is reflected in a higher level of readership. Indirect funding is very often worth more (quantitatively) than a direct mode of subsidizing. Indirect instruments, including VAT reduction, are not always the simplest way towards a cultural policy target. Despite great potential as an indirect funding tool, the VAT reduction requires a high-quality ex-ante assessment, and mid-term evaluation to verify the effectiveness and consequences of using VAT as a tax exemption in the cultural policy.pl
dc.affiliationWydział Zarządzania i Komunikacji Społecznej : Instytut Kulturypl
dc.contributor.authorKopeć, Katarzyna - 160355 pl
dc.date.accession2020-07-13pl
dc.date.accessioned2020-08-12T11:34:44Z
dc.date.available2020-08-12T11:34:44Z
dc.date.issued2020pl
dc.date.openaccess0
dc.description.accesstimew momencie opublikowania
dc.description.additionalBibliogr. s. 11-14pl
dc.description.number14pl
dc.description.points70pl
dc.description.publication1,4pl
dc.description.versionostateczna wersja wydawcy
dc.description.volume12pl
dc.identifier.articleid5590pl
dc.identifier.doi10.3390/su12145590pl
dc.identifier.eissn2071-1050pl
dc.identifier.projectROD UJ / OPpl
dc.identifier.urihttps://ruj.uj.edu.pl/xmlui/handle/item/244042
dc.identifier.weblinkhttps://www.mdpi.com/2071-1050/12/14/5590pl
dc.languageengpl
dc.language.containerengpl
dc.rightsUdzielam licencji. Uznanie autorstwa 4.0 Międzynarodowa*
dc.rights.licenceCC-BY
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/legalcode.pl*
dc.share.typeotwarte czasopismo
dc.subject.enbook marketpl
dc.subject.entax expenditurepl
dc.subject.envalue added taxpl
dc.subject.enreadershippl
dc.subtypeArticlepl
dc.titleReduced value added tax (VAT) rate on books as a tool of indirect public funding in the cultural sectorpl
dc.title.journalSustainabilitypl
dc.title.volumeSpecial Issue : The culture management and sustainable developmentpl
dc.typeJournalArticlepl
dspace.entity.typePublication
cris.lastimport.wos
2024-04-09T19:03:44Z
dc.abstract.enpl
The article concentrates on the relationship between reduced value added tax (VAT) rate on books and readership level as a projected goal in cultural policy. To figure out this complex link, the paper explores the contribution of public management and economy to this knowledge to uncover the potential of following assumptions: (1) Reduced VAT rate results in the fall in book prices for consumers; (2) lower book prices stimulate the demand for books; (3) higher consumption of books (book purchase) is reflected in a higher level of readership. Indirect funding is very often worth more (quantitatively) than a direct mode of subsidizing. Indirect instruments, including VAT reduction, are not always the simplest way towards a cultural policy target. Despite great potential as an indirect funding tool, the VAT reduction requires a high-quality ex-ante assessment, and mid-term evaluation to verify the effectiveness and consequences of using VAT as a tax exemption in the cultural policy.
dc.affiliationpl
Wydział Zarządzania i Komunikacji Społecznej : Instytut Kultury
dc.contributor.authorpl
Kopeć, Katarzyna - 160355
dc.date.accessionpl
2020-07-13
dc.date.accessioned
2020-08-12T11:34:44Z
dc.date.available
2020-08-12T11:34:44Z
dc.date.issuedpl
2020
dc.date.openaccess
0
dc.description.accesstime
w momencie opublikowania
dc.description.additionalpl
Bibliogr. s. 11-14
dc.description.numberpl
14
dc.description.pointspl
70
dc.description.publicationpl
1,4
dc.description.version
ostateczna wersja wydawcy
dc.description.volumepl
12
dc.identifier.articleidpl
5590
dc.identifier.doipl
10.3390/su12145590
dc.identifier.eissnpl
2071-1050
dc.identifier.projectpl
ROD UJ / OP
dc.identifier.uri
https://ruj.uj.edu.pl/xmlui/handle/item/244042
dc.identifier.weblinkpl
https://www.mdpi.com/2071-1050/12/14/5590
dc.languagepl
eng
dc.language.containerpl
eng
dc.rights*
Udzielam licencji. Uznanie autorstwa 4.0 Międzynarodowa
dc.rights.licence
CC-BY
dc.rights.uri*
http://creativecommons.org/licenses/by/4.0/legalcode.pl
dc.share.type
otwarte czasopismo
dc.subject.enpl
book market
dc.subject.enpl
tax expenditure
dc.subject.enpl
value added tax
dc.subject.enpl
readership
dc.subtypepl
Article
dc.titlepl
Reduced value added tax (VAT) rate on books as a tool of indirect public funding in the cultural sector
dc.title.journalpl
Sustainability
dc.title.volumepl
Special Issue : The culture management and sustainable development
dc.typepl
JournalArticle
dspace.entity.type
Publication
Affiliations

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