Ruch Prawniczy, Ekonomiczny i Socjologiczny, 1992, nr 3
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Item Gospodarka budżetowa gmin w 1991 r. w świetle badań ankietowych(Wydział Prawa i Administracji UAM, 1992) Małecki, Jerzy; Sobiech, JanThe restitution of local self-government in Poland in 1991 was not accompanied by the creation of a stable and permanent system of communal finances. In order to build such a system, one should not only be equipped with theoretical models, but should also possess information about the actual state of communal finances and should carry out appropriate simulation calculations. The authors, while drafting the complex bill on communal finances for local self-government authorities, have carried out questionnaire research on local financial economy in years 1990-1991 and have carried out variant simulation calculations, first ever in Poland, regarding the selection of subsidies for communes. The article presents, on the basis of all-Polish questionnaire research, a synthesis of analysis of income and expenditure of communal budgets in 1991 and the degree of local budgets balance. In 1991, several positive tendencies in local economy, absent in the state finances, could be found.Item Koncepcja reformy polskiego systemu podatkowego(Wydział Prawa i Administracji UAM, 1992) Komar, AndrzejThe article discusses the conception of the reform of the Polish tax system. The author stresses the need to correlate the tax system with the principles of market economy and tax standards of the European Community and the significance of tax system for carrying out the socio-economic program. The core of the tax system reform is income tax, corporate tax and value added tax. The article presents basic postulates concerning the construction of these three taxes. Main attention is been paid to income tax, due to fiscal significance of this tax and the possibilities of its impact. The author discusses also social elements of income tax, for this issue is often neglected in discussions. As to corporate tax, the need of its integration with income tax was stressed. This is especially important with respect to taxation of profits designated for payments of dividends, where the need to avoid double taxation appears. Besides, the author postulates to exempt from taxation reinvested profits, for this is one of the conditions of the economic growth. As to value added tax, the author stresses the need to avoid regressive taxation; this is possible to achieve by the application of different tax rates. The article is concluded with remarks on local taxes. The author indicates that an important issue is the scope of application of those taxes which are the equivalent of payment for local (communal) services.Item Miejsce państwa w procesie prywatyzacji likwidacyjnej w Polsce(Wydział Prawa i Administracji UAM, 1992) Brzeziński, Marian; Paszke, HenrykPrivatization in Poland is carried out by means of typical "etatistic" methods: (a) naive creationism, i.e., a conviction that the economic reahty may be shaped in a given way through programmed activity of the state, and (b) preventionism and prohibitionism, i.e., a method of a priori prevention of all possible deviations from a desired and assumed shape of reality by means of multiplying orders and instructions. The organizers of the privatization process think in terms of all possible losses and dangers against which some kind of protection must be found, rather than in terms of advantages and profits which privatization may bring.Item Miejsce spółdzielczości rolniczejw gospodarce żywnościowej Wspólnoty Europejskiej(Wydział Prawa i Administracji UAM, 1992) Szczepański, JerzyIn the EEC countries agricultural cooperative movement is a voluntary and self-governing social institution comprising most of farmers as individual agricultural producers and household units. The main purpose of this movement is to render support for agricultural activity of farmers on the basis of cooperation and mutual help. Agricultural cooperatives in the EEC countries comprise more than half of purchasing and food-processing activity as well as more than half of export and supplies of goods and services to agricultural regions. In the process of economic integration within the EEC countries, agricultural cooperatives were subject to concentration, in tune with similar processes taking place in agriculture in general.Item Nekrologi RPEiS 54(3), 1992(Wydział Prawa i Administracji UAM, 1992)Item Pojęcie winy w prawie karnym -próba analizy krytycznej na tle ujęcia relacyjnego. W sprawie definicji winy -replika (Wojciech Patryas )(Wydział Prawa i Administracji UAM, 1992) Rodzynkiewicz, MateuszThe article present a critical analysis of two representative concepts of guilt in criminal law (so called normative and psychological theories). In these theories, the definitions of guilt are formulated in the form of classical definitions, i.e. in the way which is not adequate to the semiotic essence of the defined term. From a semiotic point of view "guilt" is a name of a certain relation; hence, the author accepts in principle a so-called relation approach to guilt presented by W. Patryas. However, the author criticizes the selection of elements of the quilt relation proposed by W. Patryas. In a legal sense the term "guilt" retains its sense as long as there exists criminal legislation of a given type. In other words, non-classical definition of the guilt relation should be constructed so that the elements of this relation were: (i) behavior of an offender, and (ii) description of behavior contained in a legislative act, including modalities connected with an offender and with the situation in which he or she acted. Guilt can be ascribed, if there is the relation of accordance between the offenders behavior (extralingual reality) and the description of this behavior. A definition of guilt must therefore be of extralingual character (analogy to A. Tarski's semantic definition of truth). The relation approach to guilt cannot be reconciled with the dogma of degrees of guilt. This may lead either to the rejection of the relation approach, or to the revision of traditional views held by legal doctrine.Item Przegląd piśmiennictwa RPEiS 54(3), 1992(Wydział Prawa i Administracji UAM, 1992)Item Przyczynek do zagadnieniaprzyczynowości zaniechania(Wydział Prawa i Administracji UAM, 1992) Patryas, WojciechThe basis of the article is the conviction that offences committed through omission are a separate category of offences. Their separate character manifests itself through their lack of causal character. It can be seen especially in case of so-called non-proper offences committed through omission; it makes it necessary to amend some provisions of the Criminal Code.Item Rola mechanizmu rynkowego w kształtowaniu procesów gospodarczych w dziejach katolickiej myśli społeczno-ekonomicznej(Wydział Prawa i Administracji UAM, 1992) Romanow, ZbigniewThe Catholic Church, by assuming that a basic principle of social life is social justice and the condition of freedom of a human being, its initiative and personal independence is private property, criticizes the liberal doctrine, which ignores the need of conscious shaping of the socio-economic life, and which leads to social injustice. The Church also rejects a so-called marxist collectivism and the struggle of classes, which violate human right to freedom, property and initiative, making a human being dependent on totalitarian rule. The implementation of social justice in the contemporary world requires that a human being and his or her work be treated as sovereign subjects, and not as objects. It means the priority of work over capital and subsidiary character of property with respect to work. Though the Catholic Church does not impose a political and economic system on the international community, it nonetheless requires from the states, because of its priestly mission, that they shape socio-economic processes through their supervisory and legislative functions. Social order, implemented in the name of freedom, justice and international peace requires the coordination of socio-economic activity and the use of regulated market mechanism in the benefit of the mankind. However, state intervention in social and economic matters must not infringe market rules. Without a balanced and competitive market regulated by the state there are no objective criteria of evaluation of economic activity and there is no possibilty of implementing a just participation of societies in the social product and in the advantages of international division of labor and specialization.Item Sankcje antydumpingowe Wspólnot Europejskich(Wydział Prawa i Administracji UAM, 1992) Puślecki, ZdzisławDuring the period of structural changes in world economy, which increased in the 1970s and 1980s, with accompanying growth of trade protectionism, European Communities have more often than before reverted to antidumping procedures in trade protection. During that period a number of antidumping proceedings against Eastern European countries grew significantly. Antidumping regulations of European Communities, being in agreement with GATT rules (Antidumping Code, and Subsidies and Compensatory Customs Duties Code of 1979) are a very strong instrument of trade protectionism. Antidumping customs and price obligations are applied in order to protect the market against déstabilisation. When actions against subsidies increase, almost always antidumping proceedings are applied. Poland, Hungary and Czechoslovakia, until they signed the association treaties with the European Communities, had been regarded by the Communities as the countries with centrally controlled economies. After the said treaties were signed, the European Communities have amended their antidumping regulations with respect to those countries. Since the date of the coming into force of the association treaties, these three countries have been treated as market economy countries. They have been obhgated to export their good for prices not lower than domestic prices. It allows to raise a few questions concerning mutual economic relations. Aform of protection against the increase of antidumping proceedings against Central-Eastern European countries may be the protection clauses. The application of such clauses may prove useful especially in the case of steel industry of the three countries. However, this could lead to the conflict of interests with the steel industry of the European Communities, which industry is "sensitive'' to external impulses.Item Spis treści RPEiS 54(3), 1992(Wydział Prawa i Administracji UAM, 1992)Item Układ o stowarzyszeniu Polska-Wspólnoty Europejskie. Kierunki liberalizacji obrotów handlowych(Wydział Prawa i Administracji UAM, 1992) Błaszczyk, Maria; Wysokińska, ZofiaThe article discusses the issues of trade cooperation between Poland and the European Communities and the directions of liberalization of this trade in the context of the Association Treaty. The article is composed of four parts. Part I contains the presentation of a distance between Poland and the European Communities with respect to trade relations. Part II is devoted to the issues of common trade and agricultural policy of the European Communities. Part III discusses the schedule of liberalization of trade between the parties according to the Provisions of the Treaty. Part IV contains concluding remarks concerning future trade policy of Poland during the period of adjustment to the EC structures.Item Wybrane zagadnieniaprawnorodzinne konkubinatu(Wydział Prawa i Administracji UAM, 1992) Szlęzak, AndrzejThe article discusses basic aspects of cohabitation without marriage in the light of family law. In Poland, the problems of cohabitation without marriage are not dealt with by family law instruments. Most issues are resolved on a civil law basis. Besides, the Supreme Court has several times held that even a mutatis mutandis application of family law provisions to cohabitees is not allowed. However, it does not mean that family law is entirely excluded from the regulation of relations arising in the marriage-like families. In particular, if the cohabiting couple has their own children, the relations between the children and their parents are regulated by means of family law provisions. It is worth stressing that in Polish law children born out of wedlock enjoy all inheritance and maintenance right towards their unmarried fathers; in turn, such fathers have full parental authority (with some exceptions) over their natural children. The other issue of importance in connection with marriagelike unions is that of the influence of cohabitation on the duty to pay alimony vested in a former spouse of one of the cohabitees. Generally, cohabitation does not lead to an automatic termination of the duty of support. However, it may be considered one of the circumstances the existence of which may lead to the modification of the duty of support, or - in some extreme cases - to the termination of such a duty. Finally, cohabitation does not have any direct influence on the duty of one of the cohabitees to pay alimony to his or her former spouse.