Indirect financing in culture on the example of tax relief in the video game industry

Balancing the functioning of various public, non-governmental and private entities present in the culture area becomes an important task of the state, which not only is aware of the need to organise cultural sector optimally but it also wants to deliberately stimulate demand in the culture through different instruments encouraging desired behaviours of tax payers. Tax relief for cultural video game producers in Poland, as a form indirect financing, is an interesting subject remaining in the background of discussions on financing the culture. The aim of the study is to analyse the conditions for the introduction of such tax preference considering examples of similar fiscal solutions in the international dimension

Is cultural policy in Poland in the process of recentralization?

One of the key mottos of system transformation in Poland after the fall of communism in 1989 was far-reaching decentralization. These transformation processes encompassed also the sector of culture. Now, this strong trend towards decentralization has been mitigated or even reversed. This paper will review many of the concerns which have been articulated in relation to the centralization/decentralization conundrum. The main aim of this paper is to test the assumption that cultural policy in Poland faces recentralization, by means of political, fiscal and administrative indicators to track the dynamics of its recent shifts. To look at this tendency I conducted a comparative analysis of the cultural policy instruments in two periods: the coalition of The Civic Platform and Polish People’s Party 2007- 2015, and Law and Justice Party 2015-2017. The study contributes to knowledge of political, fiscal and administrative settings of cultural policy recentralization in Poland

Reduced value added tax (VAT) rate on books as a tool of indirect public funding in the cultural sector

The article concentrates on the relationship between reduced value added tax (VAT) rate on books and readership level as a projected goal in cultural policy. To figure out this complex link, the paper explores the contribution of public management and economy to this knowledge to uncover the potential of following assumptions: (1) Reduced VAT rate results in the fall in book prices for consumers; (2) lower book prices stimulate the demand for books; (3) higher consumption of books (book purchase) is reflected in a higher level of readership. Indirect funding is very often worth more (quantitatively) than a direct mode of subsidizing. Indirect instruments, including VAT reduction, are not always the simplest way towards a cultural policy target. Despite great potential as an indirect funding tool, the VAT reduction requires a high-quality ex-ante assessment, and mid-term evaluation to verify the effectiveness and consequences of using VAT as a tax exemption in the cultural policy

The potential and conditions of the development of virtual reality in education at the higher education level

The paper explores the potential and determinants for the virtual reality usage in education at the higher education level. The article starts with the analysis of the evolving university’s role. In this context, generational changes determining the VR usage in tertiary education are also discussed. Then the features of virtual reality and related terms are explained to make a basis for discussing VR as a learning aid of the 21st century. The paper closes with the case study analysis of immersive VR usage in higher education and further research recommendations

Green filming in Poland : an interplay between necessity, environmental responsibility and green incentives

Celem artykułu jest przegląd aktualnego stanu zielonej produkcji filmowej w Polsce oraz wskazanie podejść do adaptowania rozwiązań mających na celu przekształcenie przemysłu filmowego w zrównoważony ekosystem. Artykuł stanowi przegląd ekosystemu zielonej produkcji filmowej w Polsce. Po pierwsze, wskazuje różne praktyki w zakresie zielonej produkcji rozpowszechniające zrównoważoną produkcję filmową. Po drugie, analizuje wyzwania w zakresie wdrażania zielonej produkcji w Polsce, mając na uwadze uwarunkowania dotyczące zrównoważonej produkcji filmowej.The objective of this paper is to explore the sustainable management approach in film production by examining tangible green film policy solutions in Poland. Specifically, the article contributes to mapping the green film ecosystem in Poland. First, it points to different green screen practices, showing actions that promote an environmentally sustainable approach to film production. Second, it examines the challenges associated with implementing green film production in Poland, considering the conditions necessary for transforming film production into an ecological production framework

Green Filming in Poland. An Interplay Between Necessity, Environmental Responsibility and Green Incentives

The objective of this paper is to explore the sustainable management approach in film production by examining tangible green film policy solutions in Poland. Specifically, the article contributes to mapping the green film ecosystem in Poland. First, it points to different green screen practices, showing actions that promote an environmentally sustainable approach to film production. Second, it examines the challenges associated with implementing green film production in Poland, considering the conditions necessary for transforming film production into an ecological production framework.The objective of this paper is to explore the sustainable management approach in film production by examining tangible green film policy solutions in Poland. Specifically, the article contributes to mapping the green film ecosystem in Poland. First, it points to different green screen practices, showing actions that promote an environmentally sustainable approach to film production. Second, it examines the challenges associated with implementing green film production in Poland, considering the conditions necessary for transforming film production into an ecological production framework

Crowdsourcing : consequences for artists' labour market

Internet w sposób fundamentalny wpływa na transformację uwarunkowań rynków pracy. Potrafi mobilizować tłumy internautów do pracy czy współpracy inaczej, niż czyniły to tradycyjne organizacje. W artykule uwagę zwrócono na crowdsourcing jako mechanizm dający powszechną elastyczność warunków pracy. W szczególności omówiono najważniejsze kierunki zmian dla rynku pracy artystów w dobie rosnącej popularności internetu, w tym praktyk crowdsourcingowych.Internet essentially stimulates the way the labour market has been transforming. It makes it possible to mobilize the crowds of web users to work or collaborate on a project differently than conventional organisations used to do. The paper looks at crowdsourcing as a mechanism that gives widespread fl exibility of labour conditions and of the types of workers. In particular it discusses the key changes within the artists’ labour market at the time of the growing fame of the Internet including the crowdsourcing cases

Praca artystów w kulturze uczestnictwa

The paper’s aim is to explore the evolving context of the labor of artists in the digital age based on two aspects, that is, the relationships between artists and their audience on the example of crowdsourcing as well as blurring boundaries between professionals and amateurs on the artists’ labor market. These changes accompany the development of the Internet. In addition, they outpace the changes on the other labor markets in the economy of today

Produkcja filmowa a zachęty finansowe na tle polityki audiowizualnej

Zachęty finansowe dla branży filmowej są popularną strategią rozwoju gospodarczego wdrażaną przez wiele państw i regionów na świecie. Jednym z podstawowych argumentów za wdrażaniem tego typu zachęt jest kształtowanie optymalnych warunków sprzyjających inwestycjom ze środków zewnętrznych, co może tworzyć efekt mnożnikowy wzmacniający lokalną gospodarkę. W Polsce system wsparcia produkcji audiowizualnej, tzw. zachęt finansowych, jest regulowany Ustawą o finansowym wspieraniu produkcji audiowizualnej (Ustawa z dnia 9 listopada 2018 roku o finansowym wspieraniu produkcji audiowizualnej, Dz.U. 2019, poz. 50). W ramach tego rozwiązania możliwy jest zwrot kosztów produkcji, które zostały poniesione w Polsce, w wysokości 30% polskich kosztów kwalifikowalnych (art. 14, Ustawa z dnia 9 listopada 2018 roku…; https://pisf.pl/zachety -informacje/, 2023, 9 listopada). Celem artykułu jest eksploracja mechanizmu zachęt finansowych w polityce audiowizualnej na przykładzie wsparcia podmiotów produkcji filmowej w Polsce