{"id":106678,"date":"2024-01-22T14:57:44","date_gmt":"2024-01-22T13:57:44","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/106678\/"},"modified":"2024-11-07T03:14:22","modified_gmt":"2024-11-07T02:14:22","slug":"oekonomische-und-fiskalische-effekte-von-kunst-und-kultursponsoring","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/106678\/","title":{"rendered":"\u00d6konomische und fiskalische Effekte von Kunst- und Kultursponsoring"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-106678","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Die positiven externen Effekte von Kunst- und Kultursponsoring bilden eine tragf\u00e4hige Basis f\u00fcr die theoretische Begr\u00fcndung der (steuerlichen) F\u00f6rderung von Kunstank\u00e4ufen, Kunstsponsoring und Zuwendungen f\u00fcr Denkmalschutz. Nach einem Vergleich der Ma\u00dfnahmen zur Kunst- und Kulturf\u00f6rderung in einigen europ\u00e4ischen L\u00e4ndern (Deutschland, Frankreich, Gro\u00dfbritannien, Irland, Niederlande, Schweiz) werden in dieser Studie die Budgetwirkungen der vom Staatsekretariat f\u00fcr Kunst und Medien vorgeschlagenen Ma\u00dfnahmen gesch\u00e4tzt: Insgesamt w\u00fcrden die Mindereinnahmen durch eine Abzugsf\u00e4higkeit von Kunstank\u00e4ufen sowie der Spenden f\u00fcr den Denkmalschutz als Betriebsausgaben (Unternehmen) oder Sonderausgaben (private Haushalte) rund 30 Mio. \u20ac betragen. Der Einnahmenausfall an Umsatzsteuer (durch den Vorsteuerabzug f\u00fcr Denkmalschutzma\u00dfnahmen) d\u00fcrfte ebenfalls rund 30 Mio. \u20ac ausmachen. Durch die Ausweitung des Kunstmarktes und die zus\u00e4tzlichen Besch\u00e4ftigungseffekte w\u00fcrde allerdings ein Teil dieses Ausfalls kompensiert, der (tats\u00e4chliche) Nettoausfall w\u00e4re daher geringer.","onlinedate":"2002-11-27 01:00:00","lang":"German","publication_series":"","publication_date":"20020601","publication_date_year":"","publication_date_full":false,"publication_num_pages":"76","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":315507,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3491,3481,3500],"collaboration":"","persons":[3705,4089,4075,11219,3953],"persons_data":"[{\"personId\":3705,\"personName\":\"Michael B\u00f6heim\",\"organisationNames\":[]},{\"personId\":4089,\"personName\":\"Norbert Geldner\",\"organisationNames\":[]},{\"personId\":4075,\"personName\":\"Norbert Knoll\",\"organisationNames\":[]},{\"personId\":11219,\"personName\":\"Andreas Kohlf\u00fcrst\",\"organisationNames\":[]},{\"personId\":3953,\"personName\":\"Gerhard Lehner\",\"organisationNames\":[]}]","clients":[10690],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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