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

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

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dc.contributor.author Kopeć, Katarzyna [SAP13007466] pl
dc.date.accessioned 2020-08-12T11:34:44Z
dc.date.available 2020-08-12T11:34:44Z
dc.date.issued 2020 pl
dc.identifier.uri https://ruj.uj.edu.pl/xmlui/handle/item/244042
dc.language eng pl
dc.rights Udzielam licencji. Uznanie autorstwa 4.0 Międzynarodowa *
dc.rights.uri http://creativecommons.org/licenses/by/4.0/pl/legalcode *
dc.title Reduced value added tax (VAT) rate on books as a tool of indirect public funding in the cultural sector pl
dc.type JournalArticle pl
dc.description.additional Bibliogr. s. 11-14 pl
dc.identifier.weblink https://www.mdpi.com/2071-1050/12/14/5590 pl
dc.abstract.en 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. pl
dc.subject.en book market pl
dc.subject.en tax expenditure pl
dc.subject.en value added tax pl
dc.subject.en readership pl
dc.description.volume 12 pl
dc.description.number 14 pl
dc.description.points 70 pl
dc.description.publication 1,4 pl
dc.identifier.doi 10.3390/su12145590 pl
dc.identifier.eissn 2071-1050 pl
dc.title.journal Sustainability pl
dc.title.volume Special Issue : The culture management and sustainable development pl
dc.language.container eng pl
dc.date.accession 2020-07-13 pl
dc.affiliation Wydział Zarządzania i Komunikacji Społecznej : Instytut Kultury pl
dc.subtype Article pl
dc.identifier.articleid 5590 pl
dc.rights.original CC-BY; otwarte czasopismo; ostateczna wersja wydawcy; w momencie opublikowania; 0 pl
dc.identifier.project ROD UJ / OP pl
.pointsMNiSW [2020 A]: 70


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Udzielam licencji. Uznanie autorstwa 4.0 Międzynarodowa Except where otherwise noted, this item's license is described as Udzielam licencji. Uznanie autorstwa 4.0 Międzynarodowa