Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1984, nr 4

Permanent URI for this collection

Now showing 1 - 1 of 1

Zagadnienie niefiskalnych celów opodatkowania gospodarki nieuspołecznionej i ludności w Polsce
(Wydział Prawa i Administracji UAM, 1984) Gomułowicz, Andrzej
Taxes levied by the state on population and non-socialized units of economy have a minimal weight as a position of budgetary income, as they account merely two percent of total income of the state budget. Taxation policies towards non-socialized units of economy and population are said to realize non-fiscal goals on account of their insignificant economic importance. The goals can be inferred from targets to be carried out by state in the scope of affecting a shape of socioeconomic and political relations. Taxation system is in turn formulated in order to accomplish those tasks. E.g. higher or lower burdening a determined economic activity with taxes can be a means to support or supersede that activity. It is performed by shaping a scale of taxation, differentiating tax rates, introducing a system of exemptions, reductions, increases, or defining conditions of payments, etc. Taxation of non-socialized economy units and population can be always regarded as a reflection of changes undergoing in concepts of socio-economic developement of the country and in the related political conditions.