02990nam a2200253 a 4500 vtls000000451 ES-BaOER 20211216162002.0 130626s1977 lu |||||| o0|| ||eng|d XII/1039/77-EN 0000-45160 ES-BaOER cat ES-BaOER Claeys Bouuaert, Ignace 5294 Fiscal problems of cultural workers in the states of European Economic Community / Ignace Claeys Bouuaert [Bruxelles] : [Commission of the European Communities], [1977] 105 p.; The underlying purpose of this study is twofold; firstly, it is quite clear that the tax system as applied to performers, creative artists or, to use the latest term - cultural workers, is relevant to cultural policy. Taxation is not impartial and the very high amounts involved very often undeniably hamper the creation or distribution of works of art, even though the effect may be difficult to quantify. Culture is a public service, but the public authorities cannot possibly take over this service entirely for fear of engendering academism and cultural ossification. The public authorities cannot be creative; they can and should encourage and support efforts made but must never stifle them. Individual inspiration must be allowed to take its course and any discouragement of this inspiration by means of taxation should be avoided. One further consideration which supports these claims is that no-one becomes an artist or performer for the sake of making money. There are indeed artists who have made fortunes, but it is worth remembering that they are few and far between; on the other hand many artists live in very straightened circumstances and it is amongst them that we find the most true proletarians in our own countries today. The way in which our tax systems affect the entire population group of performers and creative artists should therefore be examined. (Font: Introductory remarks) I. Introductory remarks and outline of the study: 1. Aim, method and questions considered ; 2. Tax problems. General situation -- II. Special problems in connection with liability to income tax: 1. Problems involved in defining the limits of taxable profit ; 2. The Irish Tax Exemption Arrangements ; 3. Taxation of occasional profits ; 4. Awards and subsidies ; 5. Some suggestions for a fiscal policy -- III. Problems involved in the application of income tax: 1. Blanket rates and tax formalities ; 2. Progressive rates and related anomalies ; 3. Some suggestions for a fiscal policy -- IV. Tax on assets -- V. Value added tax -- VI. Conclusions – Annex. Extract from the Irish Finance Act, 1969 Comissió de les Comunitats Europees 135 MON udc 38429 38429 0 0 udc 0 0 CERC CERC 2015-09-11 1 CCE 53 1900004475 2015-10-30 00:00:00 2015-10-30 1 2015-09-11 MON