Produkcja filmowa a zachęty finansowe na tle polityki audiowizualnej
Film production and financial incentives in the context of audiovisual policy
Author(s): Katarzyna KopećSubject(s): National Economy, Business Economy / Management, Film / Cinema / Cinematography, Public Finances, Marketing / Advertising
Published by: Wydawnictwo Uniwersytetu Komisji Edukacji Narodowej w Krakowie
Keywords: audiovisual policy; film production; financial incentives;
Summary/Abstract: Financial incentives for the film industry are a popular economic development strategy implemented by many countries and regions worldwide. One of the primary arguments for implementing this type of incentive is the creation of optimal conditions conducive to investments from external funds, which may create a multiplier effect, strengthening the local economy. In Poland, incentives for film production are introduced in the Act on financial support for audiovisual production of 9 November 2018 (Ustawa z dnia 9 listopada 2018 roku o finansowym wspieraniu produkcji audiowizualnej, Dz.U. 2019, poz. 50). The system provides a reimbursement equivalent to 30% of eligible expenses incurred in Poland for production costs (art. 14, Ustawa z dnia 9 listopada 2018 roku...; https://pisf.pl/zachety-informacje/; 2023, 9 listopada). The paper aims to explore the mechanism of financial incentives in audiovisual policy using film production in Poland as an example.
Journal: Przedsiębiorczość - Edukacja
- Issue Year: 19/2023
- Issue No: 2
- Page Range: 59-70
- Page Count: 12
- Language: Polish