Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1995, nr 1

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Realizacja redystrybucyjnej funkcji finansów publicznych za pomocą systemu podatkowego
(Wydział Prawa i Administracji UAM, 1995) Sowiński, Ryszard
The state today is trying to change the structure of its people's income and property shaped spontaneously in the recent years. One of the ways to perform such re-distribution is the implementation of a budgetary revenues system. Such a function of taxes is subject to various criticisms because: 1). its purpose and scope has not been adequately determined by its followers; 2). its realisation weakens the efficiency of the basic, i.e. fiscal function of taxes; 3). the role of tax policy in the influencing and shaping the economic reality is often overestimated; 4). the effects of the re-distributive function are inverse to the intended ones, i.e. they do not improve the living conditions of the poor population, but on the contrary, the poverty of the poor deepens expands.