Zmiany systemu finansowego przedsiębiorstw państwowych
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Date
1989
Authors
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
Changes in financial system of state enterprises
Abstract
The Acts of Jan. 31, 1988 on financial policy of State enterprises and on
income tax payable by legal persons do not infringe upon the hitherto existing
principle of founding Polish economy mostly on State enterprises.
Meanwhile, it is high time to reevaluate the reasons for adhering to that
principle, especially that the experience of past several decades prove it to be
wrong. The steps which should be taken consist either in providing convincing
and verifiable evidence of State enterprises capacity to become efficient and competitive
economic units or in attempts to transform State enterprises into other forms of ownership. Everything indicates that working out such a programme
of transformations, although very difficult, is the most urgent and important
task among time consuming yet still inefficient attempts to reform the existing
situation. However, even if it were assumed that the existence of State enterprises
as a prevailing economic form is inevitable, one should still consider the merits
of retaining special law on financial policy of State enterprises. If one were willing
to believe in State enterprise's capacity to take part efficiently in market play,
one would as well have to abolish legal obstacles which peg down the enterprise's
freedom of movement in competitive surroundings. Thus, the existence of the
said law is the expression of the legislator's lack of consistency, since on the one
hand it is for the development of market economy while on the other it not only
sees the need of continued existence of State enterprises but also the need of
retaining the law limiting their decision-making freedom. As far as the independence
of State enterprises is concerned, the new law on financial policy is a step
back in comparison with the previous regulations.
As to the Act on income tax payable by legal persons, two favourable elements
should be mentioned. First, this law finally eliminated the inequality of all forms
of ownership. Second, one uniform 4G°/o tax-rate was introduced. However, the
above advantageous features of income tax are levelled by an extensive system
of so-called special regulations such as tax reductions, reliefs, increases, complicated
ways of calculating tax bases, sources of revenue and costs. It is the
expression of „the centre's" strive to retain the control over enterprises. Even
though the method of tax-stimulation is more modern then the directive-administrative
method, it still indicates that the essence of authoritative centralized
management has not been changed. It is even more evident in the case of a drastic
200% increase of income tax imposed in consequence of exceeding the limit of
pay. An appraisal of income tax payable by legal persons is made more difficult
also by the fact that it is levied along many other taxes, e.g. along a divident
which additionally increases an already high level of tax burden.. Therefore, it
is imperrative that the tax reform should be concerned with the whole tax system
and should also include the problems of shifting of taxes.
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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. 53-66.