La financiación de la actividad cultural: una perspectiva fiscal

Aramburu Urtasun, Mikel

Publication year:

1992

Publication place:

Donostia-San Sebastián

ISBN:

84-87471-35-8

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Summary

Cultural activity develops within the framework of market economies. However, their economic profitability is unattractive for capitalistic investment. The sources of financing are therefore subsidies from the Administration, self-financing and financing from third parties through patronages (without seeking a profit) and sponsorships (obtainment of an economic benefit through advertising). There is a difference in the treatment that the finance authorities dispense to patronage and sponsorship. A reform should be enacted in this field