The paper contains a conceptual proposal that aims at indicating new models of participatory financing of cultural institutions as well as actions towards supporting culture. It presents results of a qualitative study in the form of action research, on identifying legal barriers of financing of cultural institutions in Poland. Additionally, it presents practical suggestions to the encountered problems that were worked out after discussions with cultural managers, taxpayers, and government administration decision-makers. The unique value of the study is a multidimensional and complex analysis of participatory financing of culture, citing varied sources and bearing a structured research procedure. We suggest a new discussion on establishing legal solutions for increasing of the funding or making the financing of cultural institutions more flexible, which appears to be particularly important in crisis times. All is presented as an original concept of participatory citizen-enterprise fiscal mechanism of supporting cultural institutions. We present a pragmatic solution to a problem of additional public support of culture, which can be put into practice parallel to state mechanisms, considering culture as a part of sustainable development.

To jedno z największych wydarzeń branży audiowizualnej na świecie gromadzące co roku w Rzymie, a w ostatnich dwóch latach także online, ponad 2000 profesjonalistów z 58 krajów.Ostatnia edycja MIA odbyła się w dniach 13-17 października 2021 roku i miała formę hybrydową z uwagi na obostrzenia sanitarne spowodowane epidemią COVID-19. Wydarzenie stanowi platformę umożliwiającą networking, wzmacniającą europejską koprodukcję, sprzedaż i scouting, składa się także z licznych paneli konferencyjnych, dyskusji i debat. Jak wskazują organizatorzy: "MIA to centrum, w którym atuty branży audiowizualnej spotykają się w tętniącej życiem włoskiej kulturze: wyjątkowe treści, stałe dotacje, wspaniałe lokalizacje, doskonałe firmy produkcyjne, nagradzane talenty; Włochy to dziś idealne miejsce, w którym można lokować swój biznes w szybko rozwijającym się środowisku medialnym".Motywacją do udziału w MIA było nie tylko uczestniczenie w licznych panelach dyskusyjnych, spotkaniach i debatach, lecz przede wszystkim chęć poznania mechanizmów wsparcia, jakie włoskie Ministerstwo Rozwoju zaproponowało branży kreatywnej w ramach programu "Innowacje dla Przemysłów Kreatywnych". Celem programu jest promowanie innowacyjnych projektów, wspieranie procesu rozwoju kompetencji cyfrowych oraz innowacyjność technologiczna jako zasadniczy atut umożliwiający konkurencyjność na rynku światowym. "Wspieranie nowych eksperymentalnych projektów w sektorze audiowizualnym jest dla mnie i dla tego Ministerstwa fundamentalnym krokiem w kierunku wzrostu i rozwoju" -deklarowała zarządzanie mediami

Culture is Our Business? Underestimated Financing Schemes for Development of Culture as Part of the Research and Development Activities of Polish EnterprisesThis article deals with issues of cultural management, and in particular the acquisition of financial resources from European Union funds. It analyzes the possibilities of financing the development of culture with funds allocated to innovation, research and development. Its purpose is to diagnose the barriers encountered by Polish enterprises conducting research and development activity in the area of KIS 13 "Intelligent creative technologies" when designing and obtaining funding. The article is based on evaluation studies of national and regional intelligent specializations, materials related to the assessment procedure and evaluation of projects, observations of the author assessing projects submitted for co-financing, and thus new scientific sources.

The aim of the article is to analyse alternative legal solutions in the field of supporting cultural institutions during the epidemic. A review of the activities of the Ministry of Culture and National Heritage in the area of supporting cultural institutions in Poland during the epidemic as of May 2020 was carried out. Based on the analysis, de lege ferenda conclusions regarding new possibilities of financing the activities of such institutions were identified. The authors present legal solutions concerning the transfer of 1% PIT, deduction of donations, issue of revenue bonds and financing in the form of treasury securities. The conclusions of the research conducted by the authors are embedded in the area of economic analysis of law (Law&Economics).

The Culture Support Fund – COVID-19 Compensation or a Strategic Intervention? The aim of the paper is to discuss the Cultural Support Fund (CSF) as an example of a reactive financing scheme. In order to understand the implemented compensation mechanism for entities operating in the creative sector, a broader context is also explored, which, on the one hand, shows the general message of the Fund, and on the other hand, the lack of efficient management of the CSF. The research is based on the analysis of the existing data outlining the operation of private enterprises in the creative sector, with the emphasis on the performing arts backstage industry. The drama of the situation is accentuated in the individual in-depth interviews with four beneficiaries of the Culture Support Fund, which presents the perspective of the CSF recipients. In order to stress the multidimensionality of the CSF structure, the conclusions are built according to the three dimensions of the analysis: procedural, substantive, and contextual.