PRAXIS OF APPLYING VAT PRE-COEFFICIENT BY PUBLIC MUSEUMS

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.

Keywords

• VAT pre-coefficient
• specified-user subsidy
• calculated VAT
• public museums