Zagadnienie neutralności systemu podatkowego
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Date
1990
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
The problem of tax system neutrality
Abstract
The pending reform of the Polish tax system should, inter alia, solve the
problem of functions the taxes are to perform. In particular, the question of
giving up extra-fiscal function should be considered, with the attention focused
on income function. Extra-fiscal function disturb, by their actual appearance,, the
efficiency Of the tax system and make the tax system more complicated. Extrafiscal
functions are the consequence of the State's activity in the sphere of
centralized regulation of economic activity. Hitherto existing tax interventionism
should give way to the principle of tax neutrality, were market economy implemented
in Poland. Of course, pure tax neutralism is highly improbable. However,
the essence lies in the State giving up extra-fiscal functions in favour of achieving
the highest possible level of tax system neutrality.
So far, Polish attempt at reforming the tax system referred to the principles
of Keynesian interventionism. At the same time, in many Western European
countries with well-organized economies quick and significant economic results
are achieved, inter alia, by giving up interventionism.
The principle of tax neutrality should find its expression in legal construction
of the future tax system. Particular taxes, as well as the tax system as a whole,
should not hinder the economic development, reduce economic processes, eliminate
the taxpayer from economic activity or threaten the economic potential of the
producer. The States task is to take all necessary steps to prevent such negative
consequences from occuring.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 52, 1990, z. 2, s. 79-88