Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1969, nr 4

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Podatki w krajach rozwijających się
(Wydział Prawa i Administracji UAM, 1969) Vielrose, Egon
The aim of the author's article was to examine the role of taxes in the developing countries, to assess the maximum of tax encumbrance possible to realize and to analyse the tax structure. The results of his examination are as follows: 1. As the welfare arises, the importance of tax income generally increases in comparison with the gross social product. 2. Maximum encumbrance with taxes possible to realize oscillates from 10% of gross social product for the poorest countries to 25% for the developing countries on the medium level of welfare. 3. As the welfare arises, the significance of direct taxes generally increases, especially of taxes collected from the people, on the other hand the participation of indirect taxes is growing small.