Niektóre aspekty opodatkowania. dochodu gospodarki nieuspołecznionej
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Date
1982
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
Some Aspects of Taxation on Non-Socialized Economy Income
Abstract
The extreme importance of a source of tax in selecting taxes by the legislator
is advanced in legal and financial literature. Taxes hitting the perceptible source of
tax should therefore be preferred by a fiscal system. The systematics of taxation
adopted in Poland follows this proposition, it is income which is considered to be
one of the most substantial tax sources. In unsocialized units of economy income
is taxed in a form of income tax assessment. This type of tax has been a subject
to a well pronounced evolution in Poland, to start with the Decree of 8 Jan.
1946 and subsequent later changes until the enactment of the Income Tax Act of
16 Dec, 1972. Consecutive changes amounted to the increase of rates of taxation
against former regulations, so the assessment became heavier.
Tax which represents an act of intervention into the area of individual's private
income goes a long way toward a regulation of the real income level of
respective groups of a society. Structure of wealth of taxpayers is also ďifferenciated,
eg. states of finances of taxpayers employing and not emploing wage
workers have to be discriminated.
Assessable excess income over zł 72 000 per annum is considered to be high.
This opinion has to be a subject to verification based on price indices of consumer
goods: foodstuffs and durables, as well as on influence of money depreciation on
the increase of real burden of tax in case when progressive rates are being
applied.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 44, 1982, z. 1, s. 147-152