...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Cultural Studies >Change for change's sake: are tax reforms required to assist the Australian arts sector?
【24h】

Change for change's sake: are tax reforms required to assist the Australian arts sector?

机译：为变革而变革：为帮助澳大利亚艺术界需要进行税收改革吗？

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

The arts sector can be plagued by characteristics that make its sustainability difficult, and it would appear that those in the arts sector consider that Australia's tax system has an important role to play in contributing to a sustainable arts sector. For example, within the 2020 Summit, at least 19 recommendations by the committee on “Towards a creative Australia” related to proposed tax changes (Australia, 20083. Australia. 2008. 2020 Summit - final report: Chapter Eight - Towards a creative Australia - the future of the arts, film and design , Barton: Department of the Prime Minister and Cabinet. View all references). However, there are already a number of tax provisions that assist the art sector (either directly or indirectly) - is it that the current concessions are ineffective, not well understood or something else? This article reports on the survey results of 236 people involved in the arts sector (either as artists, arts organizations, advisors or supporters). This article reports the findings of the survey in terms of bettering understanding how taxpayers, particularly those involved in the arts sector, accessed tax information, their tax awareness of current tax provisions that directly/indirectly affect the arts. Furthermore, it explores what those involved in the sector consider to be their greatest tax issues. Given the survey results, it will be argued that to ensure that any reforms for this sector to be effective there needs to be greater considerations to the way that artists access tax information, and their level of competency in dealing with tax obligations, and how practical strategies can be implemented within the current framework to assist the arts. It will be argued that this background understanding is critical in determining what tax reforms, if any, are needed to ensure that reforms are not done just for change's sake.View full textDownload full textKeywordsartist/art policy, tax, cultural policy, reform, attitude, awarenessRelated var addthis_config = { ui_cobrand: "Taylor & Francis Online", services_compact: "citeulike,netvibes,twitter,technorati,delicious,linkedin,facebook,stumbleupon,digg,google,more", pubid: "ra-4dff56cd6bb1830b" }; Add to shortlist Link Permalink http://dx.doi.org/10.1080/09548963.2011.540815
机译：艺术行业可能会遇到难以持续发展的特征，并且似乎艺术界人士认为，澳大利亚的税收制度在为可持续艺术领域做出贡献方面可发挥重要作用。例如，在2020年峰会中，委员会关于“迈向创意澳大利亚”的委员会至少有19项建议与税收改革提案有关（澳大利亚，20083。澳大利亚。2008。2020年峰会-最终报告：第八章-迈向a创意澳大利亚-艺术，电影和设计的未来，巴顿：总理府和内阁府。查看所有参考文献）。但是，已经有许多税收规定（直接或间接）对艺术部门有所帮助-是目前的优惠措施无效，未被充分理解还是其他？本文报告了对涉及艺术领域的236人（包括艺术家，艺术组织，顾问或支持者）的调查结果。本文以更好地了解纳税人（尤其是艺术领域的纳税人）如何获取税收信息，他们对直接或间接影响艺术的现行税收规定的税收意识的方式报告了调查的结果。此外，它探讨了涉足该行业的人认为最大的税收问题。鉴于调查结果，将争辩说，要确保该部门的任何改革有效，就需要更多考虑艺术家访问税收信息的方式，他们处理税收义务的能力以及如何实际操作。可以在当前框架内实施各种策略来辅助艺术。有人认为，这种背景知识对于确定需要进行哪些税收改革以确保不仅仅为了变革而进行改革至关重要。查看全文下载全文关键字艺术家/艺术政策，税收，文化政策，改革，态度，知名度相关var addthis_config = {ui_cobrand：“泰勒和弗朗西斯在线”，servicescompact：“ citeulike，netvibes，twitter，technorati，delicious，linkedin，facebook，stumbleupon，digg，google，更多”，发布号：“ ra-4dff56cd6bb1830b”};添加到候选列表链接永久链接http://dx.doi.org/10.1080/09548963.2011.540815

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号