Open AccessPRAXIS OF APPLYING VAT PRE-COEFFICIENT BY PUBLIC MUSEUMS
Author(s) -
Żaneta Gwardzińska
Publication year - 2019
Publication title -
muzealnictwo
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.101
H-Index - 1
eISSN - 2391-4815
pISSN - 0464-1086
DOI - 10.5604/01.3001.0013.3656
Subject(s) - praxis , revenue , subsidy , cultural heritage , state (computer science) , national heritage , focus (optics) , political science , accounting , business , public administration , finance , library science , computer science , law , algorithm , physics , optics
The issues discussed in the present paper focus onthe impact of applying the VAT pre-coefficient on the financialsituation of state museums or museums co-organised by theMinister of Culture and National Heritage. Economic and legalanalysis of the information acquired from public museums through access to public information is presented; the analysiscovered the correlation of annual museums’ revenues fromtaxed sales, annual museums’ revenues, specified-usersubsidy allocated by their organizer, and the system of dueVAT calculation.