Abstract
Legal issues concerning cinematography are part of the constitutional regulations concerning national heritage and cultural heritage. Supporting the development of cinematography is the main task of the Polish Film Institute. The aim of this article was to examine the legal and financial issues concerning this state legal entity (in particular, its revenues and expenses). In addition, the authors set out to determine whether the Polish Film Institute is an effective entity and whether its functioning is beneficial to Polish culture and national heritage. The publication uses a dogmatic-legal method and an empirical method (the financial plans of the Polish Film Art Institute from 2017–2022 were analysed).
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