PRAXIS OF APPLYING VAT PRE-COEFFICIENT BY PUBLIC MUSEUMS
Journal Title: Muzealnictwo - Year 2019, Vol 60, Issue
Abstract
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.<br/><br/>
Authors and Affiliations
Żaneta Gwardzińska
Keywords
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- EP ID EP641304
- DOI 10.5604/01.3001.0013.3656
- Views 53
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