PRAXIS OF APPLYING VAT PRE-COEFFICIENT BY PUBLIC MUSEUMS

• Authors: Gwardzińska, Żaneta

Abstracts

EN

The issues discussed in the present paper focus on the impact of applying the VAT pre-coefficient on the financial situation of state museums or museums co-organised by the Minister of Culture and National Heritage. Economic and legal analysis of the information acquired from public museums through access to public information is presented; the analysis covered the correlation of annual museums’ revenues from taxed sales, annual museums’ revenues, specified-user subsidy allocated by their organizer, and the system of due VAT calculation.

Keywords

EN

VAT pre-coefficient; specified-user subsidy; calculated VAT; public museums

• Publisher: Krajowy Ośrodek Badań i Dokumentacji Zabytków
• Journal: Muzealnictwo
• Year: 2019
• Volume: 60
• Pages: 207-217

Dates

published

2019-08-22

Contributors

author

Gwardzińska, Żaneta

Identifiers

DOI

10.5604/01.3001.0013.3656