Ceny, koszty i podatek obrotowy
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Date
1969
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
Price, Cost and Turnover Tax
Abstract
The author discusses some rules of price formation currently used or
proposed, as well as the role ascribed in the price formation policy to the turnover
tax (only prices of industrial commodities produced by state firms are considered). Attention is paid first of all to the rule of proportionality of prices of all
commodities to their (planned) unit cost. The rule implies that unit profit and
turnover tax constitute a constant percentage of the planned unit cost. Uniform
turnover tax plays then the role of „price formative factor". If prices are formed
according to the rule mentioned above, the system of prices is called „one-level
system". This system is worth considering, because it is sometimes advocated
in the current discussion on the economic reform.
The author analyses the consequences of introducing „one-level system",
taking into account its possible influence on (a) the behaviour of the state
firms aiming the maximization of profit or rentability (profit-cost ratio), (b) the
policy of industrial corporation in the field of production allocation among individual
firms. Attention is also paid to the problem of market equilibrium, were
the retail prices also subject to the „one-level system" rule.
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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 31, 1969, z. 4, s. 129-149