Zagadnienie niefiskalnych celów opodatkowania gospodarki nieuspołecznionej i ludności w Polsce
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Date
1984
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
The Question of non-fiscal goals of taxing non-socialized economy and population in Poland
Abstract
Taxes levied by the state on population and non-socialized units of economy
have a minimal weight as a position of budgetary income, as they account merely
two percent of total income of the state budget. Taxation policies towards non-socialized units of economy and population are
said to realize non-fiscal goals on account of their insignificant economic importance.
The goals can be inferred from targets to be carried out by state in the
scope of affecting a shape of socioeconomic and political relations. Taxation system
is in turn formulated in order to accomplish those tasks. E.g. higher or lower
burdening a determined economic activity with taxes can be a means to support
or supersede that activity. It is performed by shaping a scale of taxation, differentiating
tax rates, introducing a system of exemptions, reductions, increases,
or defining conditions of payments, etc.
Taxation of non-socialized economy units and population can be always regarded
as a reflection of changes undergoing in concepts of socio-economic developement
of the country and in the related political conditions.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 46, 1984, z. 4, s. 129-134