Open AccessDziałania antykryzysowe w obszarze kultury w trakcie pandemii SARS-CoV-2. Stan obecny i wnioski de lege ferenda w zakresie zwiększenia partycypacji obywatelskiej oraz instytucjonalnej
Author(s) -
Sebastian Skuza,
Anna Modzelewska,
Marta Szeluga-Romańska,
Marta Materska-Samek
Publication year - 2021
Publication title -
przegląd sejmowy
Language(s) - English
Resource type - Journals
eISSN - 2657-9057
pISSN - 1230-5502
DOI - 10.31268/ps.2021.47
Subject(s) - treasury , christian ministry , revenue , political science , law , business , accounting
The aim of the article is to analyse alternative legal solutions in the field of supporting cultural institutions during the epidemic. A review of the activities of the Ministry of Culture and National Heritage in the area of supporting cultural institutions in Poland during the epidemic as of May 2020 was carried out. Based on the analysis, de lege ferenda conclusions regarding new possibilities of financing the activities of such institutions were identified. The authors present legal solutions concerning the transfer of 1% PIT, deduction of donations, issue of revenue bonds and financing in the form of treasury securities. The conclusions of the research conducted by the authors are embedded in the area of economic analysis of law (Law&Economics).