PODATKOWE UWARUNKOWANIA RYNKOWYCH ZACHOWAŃ KONSUMENTÓW
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Date
2001
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Wydział Prawa i Administracji UAM
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TAX CONDITIONING OF CUSTOMER MARKET BEHAVIOUR
Abstract
lb sum up the remarks on tax determinants of customer behaviour, two main kinds of connections
between tax policy instruments and customer behaviour need to be pointed out:
- effect of a general character,
- effect of a selective character.The first connection is created by the sole aim and functioning of tax, whether or not considered
by the authority imposing it. It is chiefly the influence of taxes on the income level and on the
general level of prices, which by far determine the consumptive abilities of households.
The effect of a selective character embraces preferences (more often than sanctions) towards
specific directions of consumption. In the conditions of market economy, consumers’ decisions are
taken for the most part according to market principles, while public authorities can pursue certain
choices of consumers as well as protect certain areas of consumption by adequately shaping specific
tax solutions.
One should emphasise the objective character of taxes: public authorities concentrating upon
the fiscal tasks of taxes does not mean that tax will no longer be an instrument of a redistributive
role. Therefore, even when public authorities resign from using tax as an instrument stimulating
some desired behaviour of the tax-payers (selective effect), these authorities should consider the
non-fiscal effect of applying specific tax constructions (general effect) and assess them in the context
of the realised or declared policy.
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Ruch Prawniczy, Ekonomiczny i Socjologiczny 63, 2001, z. 3, s. 147-158