Browsing by Author "Szpunar, Janusz"
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Item O zniesieniu podatków od ludności(Wydział Prawa i Administracji UAM, 1965) Szpunar, JanuszItem Podatek a płace(Wydział Prawa i Administracji UAM, 1961) Szpunar, JanuszItem Podatkowe elementy w ubezpieczeniach(Wydział Prawa i Administracji UAM, 1967) Szpunar, JanuszPremiums constitute the cost of insurance protection. There are however authors who tend to find some tax elements in them. This article aims at presenting the conditions in which such a view may be regarded as correct and when the marks which are the characteristics of taxes can also appear in premiums paid on account of insurance as part of the Polish insurance system. Taxes are commonly regarded as being obligatory and not subject to refund. Compulsion cannot, however, be the right criterion that differentiates taxes from other payments and also from premiums. Although premiums are compulsory payments paid by the insured they cannot be compared to taxes. It is not because of the fiscal reasons that obligatory insurance was introduced. It was destined to popularize it in those fields in which such popularization proved to be necessary. Premiums as a cost for insurance protection must be equivalent. The degree of the rate of payment depends upon the realization of the principle of equilibrium between the premiums and the amount recoverable. In practice the premiums paid by the insured are not only destined to make good any loss or damage or to pay benefits, but also form a preventive fund and a reserve fund. The part of premiums which constitutes the preventive fund can be regarded as a specific kind of tax securing financial means for undertakings preventing the occurrence of events. The other part of the premiums which provides for the reserve fund bears even more distinctive marks of a tax. This fund is a form of revenue subject to refunding. As the insurance company has never exercised its right to that fund the payments on that account may be considered a permanent source of budget income.Item Powszechność ochrony ubezpieczeniowej(Wydział Prawa i Administracji UAM, 1968) Szpunar, JanuszAmong fundamental principles of economic insurances in socialistic countries is the principle of universal insurance protection. In literature on this subject, however, this principle is treated not so much from the statistic-economic point of view, as primarily in the aspect of legal questions concerning the limitations of insurance protection. Yet, backed by various premises which justify the claim of the insurers to making the most in the field of insurances, we get a somewhat different notion of this principle, of a specific quantitative significance. Of the most general premises to the universality of insurance protection, we should mention in the first place the insurance grounds. In a way, the insurance socialises individual losses by passing the charge of coverage from the individual onto the whole endangered community. The greater the community the more the number and magnitude of losses to be covered can be precisely anticipated, and, at the same time, the less their weight is felt. Economic and social reasons speaking for the application of insurance protection in different circumstances justify the wide range of subjects and objects thus protected. Hence, social and economic values of a number of insurances appeal for the extension of insurance protection to as many subjects and objects as possible who are threatened by various dangers. In some cases, social interests can only be insured when the insurance protection is universal. Then, legislation makes the universal insurance independent from individual insurance by introducing obligatory insurances. However, their scope does not provide a full picture of the realisation of the discussed principle, especially even when with the considerable extension of this type of insurances, the voluntary insurances are exploited to a low degree.Item Przesłanki prewencji ubezpieczeniowej(Wydział Prawa i Administracji UAM, 1973) Szpunar, JanuszInsurance offices are directly interested in reduction of the number and extend of haphazard damages because they have influence on the financial results of insurance business. Therefore insurers apply different technical insurance measures to counteract haphazard damages. The offices carry on also preventive activities connected with certain financial expenditure. As a rule the state puts them under obligation to do so because insurance activities are kept under state control. Imposing obligation of preventive activity on insurance offices the state is positive that insurers who liquidate damages and investigate their causes are particularly predestinated to take part in effective preventing losses. Another reason for the participation of insurance offices in preventive activity is the conviction that to some extent insurance protection affects unfavourably the preventive attitudes of the insurants and may add to the so called subjective risks. The purpose of insurance prevention is to offset that influence of insurance.Item Zagadnienie opodatkowania spadków i darowizn(Wydział Prawa i Administracji UAM, 1963) Szpunar, JanuszItem Zdolność płatnicza ludności a podstawa opodatkowania(Wydział Prawa i Administracji UAM, 1963) Szpunar, JanuszItem Zmiany obciążenia podatkiem od wynagrodzeń w latach 1945—1957(Wydział Prawa i Administracji UAM) Szpunar, JanuszItem Zróżnicowanie wysokości składek ubezpieczeniowych(Wydział Prawa i Administracji UAM, 1973) Szpunar, JanuszThe insurance premiums which constitute the participation of insurance taker in the insurance fund accumulated by insurance company should be differentiated according to the degree of risk and the size of possible damage. The average insurance premiums lead to the disadvantageous selection of risks, namely to the elimination of lesser risks by the heavier ones. Moreover, the average insurance risk does not show any preventive qualities, as it does not contain any incentives inducing to improvements or risks. The differentiation of risks must have, however, some defined limits. Too much differentiation leads to the creation of too small risk classes, which in turn complicate the correct calculation of insurance risks.Item Zwyżki i zniżki rodzinne w systemie podatkowym PRL(Wydział Prawa i Administracji UAM, 1961) Szpunar, Janusz