Zmiany opodatkowania gospodarki nieuspołecznionej
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Date
1984
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
Changes in taxation of non-socialized economy
Abstract
Changes in taxation of non socialized economy carried into effect in July 1983
are discussed in the article. They concern privately owned craft, trade, services as
well as foreign subjects of economy. Increase of tax rates is the essence of effectuated
changes. It is motivated by a higher volume of turnover and income of non
socialized units of economy. The problem of changes is raised in a wider context
of the economic situation in Poland. In the context of changes in administration
of economy and a high inflation rate, in particular. The author indicates that the
instituted changes of tax legislation can effect further increase in prices of goods
and services and add to consumers' burden, increased taxation having been undoubtedly
shifted onto consummers. Besides, business in private sector is mostly decided
in a sphere of supply of resources, machinery, installations, employment, granting
concession policies and housing policies. The effected changes in taxation will
therefore have inconsiderable impact on the actual situation of non socialized
economy.
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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 46, 1984, z. 1, s. 63-70