Academic Scientific JournalsCulture-Oriented Tax Incentives in Income Taxation – Polish Example
Keywords:
law, culture, heritage, incentive, income, taxationAbstract
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.
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References
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Legal acts:
Act of 25 October 1991 on organizing and conducting cultural activity (consolidated text Journal of Laws 2001, No. 13, item 123 as amended).
Act of 26 July 1991 on Personal Income Tax (i.e. Journal of Laws 2018, item 1509 as amended).
Act of 15 July 1992 on Income Tax on Legal Persons (i.e. Journal of Laws 2018, item 1036 as amended).
Act of 24 April 2003 on activities of public interest and voluntary work (i.e. Journal of Laws 2018 item 450 as amended).
Act of 24 April 2003 on activities of public interest and voluntary work (i.e. Journal of Laws 2018 item 450 as amended).
Administrative acts:
Interpretation of the Director of the Tax Chamber in Bydgoszcz: 27 January 2012 no. ITPB1/415-1115b/11/WM.
Interpretation of the Director of the Tax Chamber in Bydgoszcz: 14 November 2013 no. ITPP1/443-807/13/AJ.
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