Culture-Oriented Tax Incentives in Income Taxation – Polish Example

• Authors: Łukasz Karczyński

Abstracts

EN

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.

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2019
• Volume: 13
• Issue: 1
• Pages: 29-45

Dates

published

2019

Contributors

author

Łukasz Karczyński

Identifiers

Biblioteka Nauki

643410