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stycznia 12, 2020
Opublikowane
grudnia 31, 2019
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Abstrakt
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.
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Autor (Autorzy) artykułu oświadcza, że przesłane opracowanie nie narusza praw autorskich osób trzecich. Wyraża zgodę na poddanie artykułu procedurze recenzji oraz dokonanie zmian redakcyjnych. Przenosi nieodpłatnie na Oficynę Wydawniczą SGH autorskie prawa majątkowe do utworu na polach eksploatacji wymienionych w art. 50 Ustawy z dnia 4 lutego 1994 r. o prawie autorskim i prawach pokrewnych – pod warunkiem, że praca została zaakceptowana do publikacji i opublikowana.
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Jak cytować
Kopeć, K. (2019). Indirect financing in culture on the example of tax relief in the video game industry. Edukacja Ekonomistów I Menedżerów, 54(4), 45–60. Pobrano z https://econjournals.sgh.waw.pl/EEiM/article/view/1834
Referencje
-
1. Act of 29 August 1997. Tax Code (Journal of Laws 1997, No. 137, Item 926).
2. Baran, J., Lewandowski, P. (2017). Znaczenie gospodarcze sektora kultury w Polsce w latach2008–2015. Warsaw: Institute of Structural Research.
3. Baumol, W.J., Bowen, W.G. (1966). Performing arts. The economic dilemma. New York:The 20th Century Fund.
4. Bogdanovich, J. (2016). Devising an artful tax: An appraisal of payment-in-kind incomeTaxes in Mexico and the United Kingdom. University of Pennsylvania Law Review,164(4), 983–1031.
5. Bouuaert, I.C. (1975). Taxation of cultural foundations and of patronage of the arts in themember states of the European economic community. Report XII/670/75-EN. Ghent:Commission of the European Communities.
6. Bouuaert, I.C. (1977). Fiscal problems of cultural workers in the states of the European economic community. Report XII/1039/77-EN. Ghent: Commission of the EuropeanCommunities.
7. Colbjørnsen, T. (2015). What is the VAT? The policies and practices of value added taxon ebooks in Europe. International Journal of Cultural Policy, 21(3), 326–343.
8. Dehghan, S.K. (2012). The stressful life of Salman Rushdie and implementation of his verdictunveiled as Tehran hosts games expo. Retrieved from: https://www.theguardian.com/books/2012/jun/26/salman-rushdie-fatwa-iranian-video-game (access: 4.05.2019).
9. Długosz, J. (2010). Gry wideo i polityka. Polityka, 17 December. Retrieved from: https://www.polityka.pl/tygodnikpolityka/kultura/1511114,1, gry-wideo-i-polityka.read?page=119&moduleId=5311 (access: 3.6.2019).
10. Feld, A., O’Hare, M., Schuster, M. (1982). Patrons despite themselves: Taxpayers andarts policy, New York University Press.
11. Frost-Kumpf, A. (1997). Cultural districts: The arts as a strategy for revitalizing our cities,American for the Arts. Retrieved from: https://www.americansforthearts.org/sites/default/files/Cultural%20Districts_0.pdf (access: 3.05.2019).
12. Gibson, R., Gibson, N. (2008). Raise the game. The competitiveness of the UK’s gamesdevelopment sector and the impact of governmental support in other countries, NESTA.Retrieved from: https://media.nesta.org.uk/documents/raise-the-game-report.pdf (access: 4.05.2019).
13. Goodfellow, M. (2018). Saudi Arabia launches 35% cash rebate for international productions. Retrieved from: https://www.screendaily.com/news/saudi-arabia-launches35-cash-rebate-for-international-productions/5129176.article (access: 3.05.2019).
14. Goto, K. (2017). Why do governments financially support the creative industries? In:S. Hemels, K. Goto (Eds.), Tax incentives for the creative industries. Singapore: Springer.
15. Grewiński, M. (2009). Wielosektorowa polityka społeczna. O przeobrażeniach państwa opiekuńczego. Warsaw: Wydawnictwo Wyższej Szkoły Pedagogicznej.
16. GUS (2018). Przemysły kultury i kreatywne w latach 2014–2016. Warsaw: Statistical Office.
17. HCSAC (2011). Video games industry in Scotland. Second Report of Session 2010–11, vol. 1. House of Commons, Scottish Affairs Committee. Retrieved from: https://publications.parliament.uk/pa/cm201011/cmselect/cmscotaf/500/500i.pdf (access: 4.05.2019).
18. Hemels, S., Goto, K. (2017). Tax incentives for the creative industries. Singapore: Springer.
19. HM Revenue&Customs (2007). Corporation tax: Creative industry tax reliefs. Retrievedfrom: https://www.gov.uk/guidance/corporation-tax-creative-industry-tax-reliefs(access: 4.05.2019).
20. HM Revenue&Customs (2017). Creative industries statistics. Official statistics on film,high-end television, animation, video games, children’s television and theatre tax relief.Retrieved from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/630501/July_2017_Commentary_Creative_Industries_Statistics2.pdf (access: 4.05.2019).
22. Inkei, P. (2001). Tax incentives for private support to culture, The Council of Europe, Regional Observatory on Financing Culture in East-Central Europe, Budapest Council of Europe Document DGIV/CULT/MOSAIC (2001) 13.
23. International Center for Not-for-Profit Law (2002). Survey of tax laws affecting non--governmental organizations in Central and Eastern Europe. Washington.
24. International Federation of Arts Councils and Culture Agencies (2003). Encouragingarts philanthropy: Selected resources. Sydney.
25. Kasprzyk, M., Kondraciuk, P. (2016). Ulgi i preferencje podatkowe. Pojęcie, uzasadnieniefilozoficzne i praktyczne omówienie w kontekście podatków lokalnych. Olsztyn–Warsaw:University of Warmia and Mazury in Olsztyn.
26. KPT (2017). Condition of the Polish gaming industry 2017, Krakow Technology Park.
27. McAndrew, C. (2019). The art market report 2019. An Art Basel&UBS Report.28. MF (2016). Preferencje podatkowe w Polsce nr 7. Ministry of Finance. Retrieved from:ttps://www.podatki.gov.pl/media/1221/preferencje-podatkowe-w-polsce-nr-7.pdf(access: 8.08.2019).
29. MKiDN (2019). Finansowanie sektorów kreatywnych. The Ministry of Culture and National Heritage. Retrieved from: http://sektorykreatywne.mkidn.gov.pl/pages/strona--glowna/creativity-days/finansowanie-sektorow-kreatywnych.php (access: 3.05.2019).
30. Molenaar, D. (2017). Tax incentives for artists. In: S. Hemels, K. Goto (Eds.), Tax incentives for the creative industries. Singapore: Springer.
31. Nesta (2009). It’s time to play. A survey on the impact of a tax credit for cultural video gamesin the UK development sector. Retrieved from: https://media.nesta.org.uk/documents/time-to-play-report.pdf (access: 4.05.2019).
32. Nykiel, W. (2002). Ulgi i zwolnienia w konstrukcji prawnej podatku. Warsaw: Wolters Kluwer. Opportunity Zones (2019). Retrieved from: https://eig.org/opportunityzones (access:3.05.2019).
33. PAP (2019). MF ma wątpliwości do ulgi na „gry kulturowe”. Retrieved from: https://businessinsider.com.pl/gielda/wiadomosci/ulgi-na-gry-kulturowe-watpliwosciministerstwa-finansow/ye50hsn (access: 4.05.2019).
34. Pettigrew, N. et al. (2017). Video games tax relief evaluation. Research report for HM revenue and customs, Ipsos MORI, Social Research Institute. Retrieved from: http://sgda.sk/wp-content/uploads/2019/02/pa-video-games-tax-relief-evaluation-2017.pdf (access: 4.05.2019).
35. Podstawka, M., Deresz, A. (2011). Ulgi i zwolnienia oraz progresja w podatku dochodowym od osób fizycznych jako sposoby realizacji polityki społecznej oraz propozycje ich zmian w warunkach kryzysu. Zeszyty Naukowe, 10. Cracow: The PolishEconomic Society, 193–210.
36. Polish Constitution of 2 April 1997 (Journal of Laws 1997, No. 78, Item 483).
37. Roodhouse, S. (2006). Cultural quarters. Principles and practice. Chicago: Intellect Bristol.
38. Rouet, F. (1999). VAT and book policy: Impacts and issues, Policy Note, 1. Cultural Policies Research and Development Unit, Strasburg: The Council of Europe.
39. Schuster, J.M. (1986). Tax incentives as arts policy in Western Europe. In: P. DiMaggio(Ed.), Nonprofit enterprise in the arts: Studies in mission and constraint. New York:Oxford University Press, 320–360.
40. Schuster, J.M. (1999). The other side of the subsidized muse: Indirect aid revisited.Journal of Cultural Economics, 23, 51–70.
41. Schuster, J.M. (2006). Tax incentives in cultural policy. In: V.A. Ginsburgh, D. Throsby(Eds.), Handbook of the economics of art and culture. Amsterdam: North Holland,1253–1298.
42. Sikorski, J. (2017). Instytucje kredytu podatkowego. Zeszyty Naukowe PWSZ w Płocku.Nauki Ekonomiczne, 25, 177–188.
43. The cultural test for video games (n.d.). Retrieved from: https://www.bfi.org.uk/film-industry/british-certification-tax-relief/cultural-test-video-games (access: 4.05.2019).
44. Throsby, D. (2010). The economics of cultural policy. Cambridge: Cambridge University Press.
45. Towse, R. (2011). Creative industries. In: R. Towse (Ed.), A handbook of cultural economics, Cheltenham: Edward Elgar, 125–131.
46. UNCTAD (2018). Creative economy outlook: Trends in international trade in creative industries. Retrieved from: https://unctad.org/en/PublicationsLibrary/ditcted2018d3_en.pdf (access: 3.05.2019).
47. Wyrzykowski, W., Kasprzak, P. (2016). Ulga podatkowa jako instrument realizacji pozafiskalnych funkcji. Zarządzanie Finansamii, Rachunkowość, 4(1), 17–31.
Referencje
1. Act of 29 August 1997. Tax Code (Journal of Laws 1997, No. 137, Item 926).
2. Baran, J., Lewandowski, P. (2017). Znaczenie gospodarcze sektora kultury w Polsce w latach2008–2015. Warsaw: Institute of Structural Research.
3. Baumol, W.J., Bowen, W.G. (1966). Performing arts. The economic dilemma. New York:The 20th Century Fund.
4. Bogdanovich, J. (2016). Devising an artful tax: An appraisal of payment-in-kind incomeTaxes in Mexico and the United Kingdom. University of Pennsylvania Law Review,164(4), 983–1031.
5. Bouuaert, I.C. (1975). Taxation of cultural foundations and of patronage of the arts in themember states of the European economic community. Report XII/670/75-EN. Ghent:Commission of the European Communities.
6. Bouuaert, I.C. (1977). Fiscal problems of cultural workers in the states of the European economic community. Report XII/1039/77-EN. Ghent: Commission of the EuropeanCommunities.
7. Colbjørnsen, T. (2015). What is the VAT? The policies and practices of value added taxon ebooks in Europe. International Journal of Cultural Policy, 21(3), 326–343.
8. Dehghan, S.K. (2012). The stressful life of Salman Rushdie and implementation of his verdictunveiled as Tehran hosts games expo. Retrieved from: https://www.theguardian.com/books/2012/jun/26/salman-rushdie-fatwa-iranian-video-game (access: 4.05.2019).
9. Długosz, J. (2010). Gry wideo i polityka. Polityka, 17 December. Retrieved from: https://www.polityka.pl/tygodnikpolityka/kultura/1511114,1, gry-wideo-i-polityka.read?page=119&moduleId=5311 (access: 3.6.2019).
10. Feld, A., O’Hare, M., Schuster, M. (1982). Patrons despite themselves: Taxpayers andarts policy, New York University Press.
11. Frost-Kumpf, A. (1997). Cultural districts: The arts as a strategy for revitalizing our cities,American for the Arts. Retrieved from: https://www.americansforthearts.org/sites/default/files/Cultural%20Districts_0.pdf (access: 3.05.2019).
12. Gibson, R., Gibson, N. (2008). Raise the game. The competitiveness of the UK’s gamesdevelopment sector and the impact of governmental support in other countries, NESTA.Retrieved from: https://media.nesta.org.uk/documents/raise-the-game-report.pdf (access: 4.05.2019).
13. Goodfellow, M. (2018). Saudi Arabia launches 35% cash rebate for international productions. Retrieved from: https://www.screendaily.com/news/saudi-arabia-launches35-cash-rebate-for-international-productions/5129176.article (access: 3.05.2019).
14. Goto, K. (2017). Why do governments financially support the creative industries? In:S. Hemels, K. Goto (Eds.), Tax incentives for the creative industries. Singapore: Springer.
15. Grewiński, M. (2009). Wielosektorowa polityka społeczna. O przeobrażeniach państwa opiekuńczego. Warsaw: Wydawnictwo Wyższej Szkoły Pedagogicznej.
16. GUS (2018). Przemysły kultury i kreatywne w latach 2014–2016. Warsaw: Statistical Office.
17. HCSAC (2011). Video games industry in Scotland. Second Report of Session 2010–11, vol. 1. House of Commons, Scottish Affairs Committee. Retrieved from: https://publications.parliament.uk/pa/cm201011/cmselect/cmscotaf/500/500i.pdf (access: 4.05.2019).
18. Hemels, S., Goto, K. (2017). Tax incentives for the creative industries. Singapore: Springer.
19. HM Revenue&Customs (2007). Corporation tax: Creative industry tax reliefs. Retrievedfrom: https://www.gov.uk/guidance/corporation-tax-creative-industry-tax-reliefs(access: 4.05.2019).
20. HM Revenue&Customs (2017). Creative industries statistics. Official statistics on film,high-end television, animation, video games, children’s television and theatre tax relief.Retrieved from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/630501/July_2017_Commentary_Creative_Industries_Statistics2.pdf (access: 4.05.2019).
22. Inkei, P. (2001). Tax incentives for private support to culture, The Council of Europe, Regional Observatory on Financing Culture in East-Central Europe, Budapest Council of Europe Document DGIV/CULT/MOSAIC (2001) 13.
23. International Center for Not-for-Profit Law (2002). Survey of tax laws affecting non--governmental organizations in Central and Eastern Europe. Washington.
24. International Federation of Arts Councils and Culture Agencies (2003). Encouragingarts philanthropy: Selected resources. Sydney.
25. Kasprzyk, M., Kondraciuk, P. (2016). Ulgi i preferencje podatkowe. Pojęcie, uzasadnieniefilozoficzne i praktyczne omówienie w kontekście podatków lokalnych. Olsztyn–Warsaw:University of Warmia and Mazury in Olsztyn.
26. KPT (2017). Condition of the Polish gaming industry 2017, Krakow Technology Park.
27. McAndrew, C. (2019). The art market report 2019. An Art Basel&UBS Report.28. MF (2016). Preferencje podatkowe w Polsce nr 7. Ministry of Finance. Retrieved from:ttps://www.podatki.gov.pl/media/1221/preferencje-podatkowe-w-polsce-nr-7.pdf(access: 8.08.2019).
29. MKiDN (2019). Finansowanie sektorów kreatywnych. The Ministry of Culture and National Heritage. Retrieved from: http://sektorykreatywne.mkidn.gov.pl/pages/strona--glowna/creativity-days/finansowanie-sektorow-kreatywnych.php (access: 3.05.2019).
30. Molenaar, D. (2017). Tax incentives for artists. In: S. Hemels, K. Goto (Eds.), Tax incentives for the creative industries. Singapore: Springer.
31. Nesta (2009). It’s time to play. A survey on the impact of a tax credit for cultural video gamesin the UK development sector. Retrieved from: https://media.nesta.org.uk/documents/time-to-play-report.pdf (access: 4.05.2019).
32. Nykiel, W. (2002). Ulgi i zwolnienia w konstrukcji prawnej podatku. Warsaw: Wolters Kluwer. Opportunity Zones (2019). Retrieved from: https://eig.org/opportunityzones (access:3.05.2019).
33. PAP (2019). MF ma wątpliwości do ulgi na „gry kulturowe”. Retrieved from: https://businessinsider.com.pl/gielda/wiadomosci/ulgi-na-gry-kulturowe-watpliwosciministerstwa-finansow/ye50hsn (access: 4.05.2019).
34. Pettigrew, N. et al. (2017). Video games tax relief evaluation. Research report for HM revenue and customs, Ipsos MORI, Social Research Institute. Retrieved from: http://sgda.sk/wp-content/uploads/2019/02/pa-video-games-tax-relief-evaluation-2017.pdf (access: 4.05.2019).
35. Podstawka, M., Deresz, A. (2011). Ulgi i zwolnienia oraz progresja w podatku dochodowym od osób fizycznych jako sposoby realizacji polityki społecznej oraz propozycje ich zmian w warunkach kryzysu. Zeszyty Naukowe, 10. Cracow: The PolishEconomic Society, 193–210.
36. Polish Constitution of 2 April 1997 (Journal of Laws 1997, No. 78, Item 483).
37. Roodhouse, S. (2006). Cultural quarters. Principles and practice. Chicago: Intellect Bristol.
38. Rouet, F. (1999). VAT and book policy: Impacts and issues, Policy Note, 1. Cultural Policies Research and Development Unit, Strasburg: The Council of Europe.
39. Schuster, J.M. (1986). Tax incentives as arts policy in Western Europe. In: P. DiMaggio(Ed.), Nonprofit enterprise in the arts: Studies in mission and constraint. New York:Oxford University Press, 320–360.
40. Schuster, J.M. (1999). The other side of the subsidized muse: Indirect aid revisited.Journal of Cultural Economics, 23, 51–70.
41. Schuster, J.M. (2006). Tax incentives in cultural policy. In: V.A. Ginsburgh, D. Throsby(Eds.), Handbook of the economics of art and culture. Amsterdam: North Holland,1253–1298.
42. Sikorski, J. (2017). Instytucje kredytu podatkowego. Zeszyty Naukowe PWSZ w Płocku.Nauki Ekonomiczne, 25, 177–188.
43. The cultural test for video games (n.d.). Retrieved from: https://www.bfi.org.uk/film-industry/british-certification-tax-relief/cultural-test-video-games (access: 4.05.2019).
44. Throsby, D. (2010). The economics of cultural policy. Cambridge: Cambridge University Press.
45. Towse, R. (2011). Creative industries. In: R. Towse (Ed.), A handbook of cultural economics, Cheltenham: Edward Elgar, 125–131.
46. UNCTAD (2018). Creative economy outlook: Trends in international trade in creative industries. Retrieved from: https://unctad.org/en/PublicationsLibrary/ditcted2018d3_en.pdf (access: 3.05.2019).
47. Wyrzykowski, W., Kasprzak, P. (2016). Ulga podatkowa jako instrument realizacji pozafiskalnych funkcji. Zarządzanie Finansamii, Rachunkowość, 4(1), 17–31.
2. Baran, J., Lewandowski, P. (2017). Znaczenie gospodarcze sektora kultury w Polsce w latach2008–2015. Warsaw: Institute of Structural Research.
3. Baumol, W.J., Bowen, W.G. (1966). Performing arts. The economic dilemma. New York:The 20th Century Fund.
4. Bogdanovich, J. (2016). Devising an artful tax: An appraisal of payment-in-kind incomeTaxes in Mexico and the United Kingdom. University of Pennsylvania Law Review,164(4), 983–1031.
5. Bouuaert, I.C. (1975). Taxation of cultural foundations and of patronage of the arts in themember states of the European economic community. Report XII/670/75-EN. Ghent:Commission of the European Communities.
6. Bouuaert, I.C. (1977). Fiscal problems of cultural workers in the states of the European economic community. Report XII/1039/77-EN. Ghent: Commission of the EuropeanCommunities.
7. Colbjørnsen, T. (2015). What is the VAT? The policies and practices of value added taxon ebooks in Europe. International Journal of Cultural Policy, 21(3), 326–343.
8. Dehghan, S.K. (2012). The stressful life of Salman Rushdie and implementation of his verdictunveiled as Tehran hosts games expo. Retrieved from: https://www.theguardian.com/books/2012/jun/26/salman-rushdie-fatwa-iranian-video-game (access: 4.05.2019).
9. Długosz, J. (2010). Gry wideo i polityka. Polityka, 17 December. Retrieved from: https://www.polityka.pl/tygodnikpolityka/kultura/1511114,1, gry-wideo-i-polityka.read?page=119&moduleId=5311 (access: 3.6.2019).
10. Feld, A., O’Hare, M., Schuster, M. (1982). Patrons despite themselves: Taxpayers andarts policy, New York University Press.
11. Frost-Kumpf, A. (1997). Cultural districts: The arts as a strategy for revitalizing our cities,American for the Arts. Retrieved from: https://www.americansforthearts.org/sites/default/files/Cultural%20Districts_0.pdf (access: 3.05.2019).
12. Gibson, R., Gibson, N. (2008). Raise the game. The competitiveness of the UK’s gamesdevelopment sector and the impact of governmental support in other countries, NESTA.Retrieved from: https://media.nesta.org.uk/documents/raise-the-game-report.pdf (access: 4.05.2019).
13. Goodfellow, M. (2018). Saudi Arabia launches 35% cash rebate for international productions. Retrieved from: https://www.screendaily.com/news/saudi-arabia-launches35-cash-rebate-for-international-productions/5129176.article (access: 3.05.2019).
14. Goto, K. (2017). Why do governments financially support the creative industries? In:S. Hemels, K. Goto (Eds.), Tax incentives for the creative industries. Singapore: Springer.
15. Grewiński, M. (2009). Wielosektorowa polityka społeczna. O przeobrażeniach państwa opiekuńczego. Warsaw: Wydawnictwo Wyższej Szkoły Pedagogicznej.
16. GUS (2018). Przemysły kultury i kreatywne w latach 2014–2016. Warsaw: Statistical Office.
17. HCSAC (2011). Video games industry in Scotland. Second Report of Session 2010–11, vol. 1. House of Commons, Scottish Affairs Committee. Retrieved from: https://publications.parliament.uk/pa/cm201011/cmselect/cmscotaf/500/500i.pdf (access: 4.05.2019).
18. Hemels, S., Goto, K. (2017). Tax incentives for the creative industries. Singapore: Springer.
19. HM Revenue&Customs (2007). Corporation tax: Creative industry tax reliefs. Retrievedfrom: https://www.gov.uk/guidance/corporation-tax-creative-industry-tax-reliefs(access: 4.05.2019).
20. HM Revenue&Customs (2017). Creative industries statistics. Official statistics on film,high-end television, animation, video games, children’s television and theatre tax relief.Retrieved from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/630501/July_2017_Commentary_Creative_Industries_Statistics2.pdf (access: 4.05.2019).
22. Inkei, P. (2001). Tax incentives for private support to culture, The Council of Europe, Regional Observatory on Financing Culture in East-Central Europe, Budapest Council of Europe Document DGIV/CULT/MOSAIC (2001) 13.
23. International Center for Not-for-Profit Law (2002). Survey of tax laws affecting non--governmental organizations in Central and Eastern Europe. Washington.
24. International Federation of Arts Councils and Culture Agencies (2003). Encouragingarts philanthropy: Selected resources. Sydney.
25. Kasprzyk, M., Kondraciuk, P. (2016). Ulgi i preferencje podatkowe. Pojęcie, uzasadnieniefilozoficzne i praktyczne omówienie w kontekście podatków lokalnych. Olsztyn–Warsaw:University of Warmia and Mazury in Olsztyn.
26. KPT (2017). Condition of the Polish gaming industry 2017, Krakow Technology Park.
27. McAndrew, C. (2019). The art market report 2019. An Art Basel&UBS Report.28. MF (2016). Preferencje podatkowe w Polsce nr 7. Ministry of Finance. Retrieved from:ttps://www.podatki.gov.pl/media/1221/preferencje-podatkowe-w-polsce-nr-7.pdf(access: 8.08.2019).
29. MKiDN (2019). Finansowanie sektorów kreatywnych. The Ministry of Culture and National Heritage. Retrieved from: http://sektorykreatywne.mkidn.gov.pl/pages/strona--glowna/creativity-days/finansowanie-sektorow-kreatywnych.php (access: 3.05.2019).
30. Molenaar, D. (2017). Tax incentives for artists. In: S. Hemels, K. Goto (Eds.), Tax incentives for the creative industries. Singapore: Springer.
31. Nesta (2009). It’s time to play. A survey on the impact of a tax credit for cultural video gamesin the UK development sector. Retrieved from: https://media.nesta.org.uk/documents/time-to-play-report.pdf (access: 4.05.2019).
32. Nykiel, W. (2002). Ulgi i zwolnienia w konstrukcji prawnej podatku. Warsaw: Wolters Kluwer. Opportunity Zones (2019). Retrieved from: https://eig.org/opportunityzones (access:3.05.2019).
33. PAP (2019). MF ma wątpliwości do ulgi na „gry kulturowe”. Retrieved from: https://businessinsider.com.pl/gielda/wiadomosci/ulgi-na-gry-kulturowe-watpliwosciministerstwa-finansow/ye50hsn (access: 4.05.2019).
34. Pettigrew, N. et al. (2017). Video games tax relief evaluation. Research report for HM revenue and customs, Ipsos MORI, Social Research Institute. Retrieved from: http://sgda.sk/wp-content/uploads/2019/02/pa-video-games-tax-relief-evaluation-2017.pdf (access: 4.05.2019).
35. Podstawka, M., Deresz, A. (2011). Ulgi i zwolnienia oraz progresja w podatku dochodowym od osób fizycznych jako sposoby realizacji polityki społecznej oraz propozycje ich zmian w warunkach kryzysu. Zeszyty Naukowe, 10. Cracow: The PolishEconomic Society, 193–210.
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