Object

Title: Financing of cultural institutions by the communes and its impacts of VAT

PLMET:

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Description:

Stan prawny na 31.12.2015 r.

Abstract:

Cultural institutions as organizational units are included in the sector of public finances and manage their finances pursuant to the Act of 29 September 1994 on accounting. The cultural institutions operate in every community and municipality, and nowadays they have vigorously developed into active entities that initialise as well as organise cultural life of communities. Pursuant to the art. 28.3 of the Act on organization and management of cultural activity, an organizer, including a community council, is supposed to fund a cultural institution by the means of subsidies. Such subsidies, as a rule, have no direct connection with the price of goods and services provided by the cultural institution. An institutional subsidy is to ensure a running activity of the institution, whereas an investment grant is to cover the costs of investments. A subsidy for the performance of services and carrying out scheduled programmes is assigned to a specific activity. However, it is not affected by the number or value of the services provided by the cultural institution, as it does not directly influence the price of a given service. Therefore, the subsidies granted to the cultural institutions by communities/municipalities – as organizers – are not subject to taxation by VAT.

Date issued:

2015

Resource Type:

ebook

Format:

application/pdf

Identifier:

ISBN 978-83-65431-06-6

Language:

pol

Relation:

(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego) ; (Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych ; nr 1)

WUL Catalog:

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Is part of:

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Licence:

Rules of usage of Digital Library of Wroclaw University

Licence text:

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Rights holder:

© Copyright by Monika Mucha

Autor opisu:

TK

Object collections:

Last modified:

Mar 14, 2017

In our library since:

Mar 14, 2017

Number of object content hits:

698

All available object's versions:

http://repozytorium.uni.wroc.pl/publication/82433

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