Zagadnienie reformy polskiego systemu podatkowego
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Date
1989
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
Problems of the Polish tax system reform
Abstract
The Polish tax system reform is to consist — according to initial proposals
presented by the government — in adopting two main types of taxation, i.e. initial
taxation — in the form of value added tax;, and final taxation — in the form
of common income tax. Besides, one cannot exclude other supplementary forms
of taxation (local, property and agricultural taxes).
The reconstruction of the tax system must not be limited to a narrowly
understood financial sphere. On the contrary, it must correspond with the overall
conception of development of market mechanisms in Polish economy. It is the
starting point, the most important condition of rationalizing economic and social
relations. As long as the above condition is not met, the tax system reform will
be of isolated character and thus devoid of sense.
It seems that the future tax system should in the first place perform income
functions. Thus, it would mean that the tax system would evolve towards the
tax neutrality conception and that interventionist and stimulative functions would
be abondoned. Extra-fiscal functions are the consequence of the centralized control
over economic processes exercised by the State. If the market economy system
were implemented in Poland, tax interventionism should give way to the principle
of tax neutrality.
Neutrality of taxation should find its expression in legal construction of the
future tax system. Taxes must not hinder the economic development, and must
not lead to the elimination or reduction of sources of taxes. They must not make
taxpayers give up their economic activity, nor must they weaken the economic
potential of taxpayers or lead to their pauperization. In short, the reformers
should aim at creating a so-called good and modern tax system in Poland.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 51, 1989, z. 4, s. 67-78.