Koncepcja reformy polskiego systemu podatkowego
| dc.contributor.author | Komar, Andrzej | |
| dc.date.accessioned | 2016-12-04T15:43:13Z | |
| dc.date.available | 2016-12-04T15:43:13Z | |
| dc.date.issued | 1992 | |
| dc.description.abstract | The article discusses the conception of the reform of the Polish tax system. The author stresses the need to correlate the tax system with the principles of market economy and tax standards of the European Community and the significance of tax system for carrying out the socio-economic program. The core of the tax system reform is income tax, corporate tax and value added tax. The article presents basic postulates concerning the construction of these three taxes. Main attention is been paid to income tax, due to fiscal significance of this tax and the possibilities of its impact. The author discusses also social elements of income tax, for this issue is often neglected in discussions. As to corporate tax, the need of its integration with income tax was stressed. This is especially important with respect to taxation of profits designated for payments of dividends, where the need to avoid double taxation appears. Besides, the author postulates to exempt from taxation reinvested profits, for this is one of the conditions of the economic growth. As to value added tax, the author stresses the need to avoid regressive taxation; this is possible to achieve by the application of different tax rates. The article is concluded with remarks on local taxes. The author indicates that an important issue is the scope of application of those taxes which are the equivalent of payment for local (communal) services. | pl_PL |
| dc.description.sponsorship | Digitalizacja i deponowanie archiwalnych zeszytĂłw RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016 | pl_PL |
| dc.identifier.citation | Ruch Prawniczy, Ekonomiczny i Socjologiczny, 54, 1992, z. 3, s. 37-50 | pl_PL |
| dc.identifier.issn | 0035-9629 | |
| dc.identifier.uri | http://hdl.handle.net/10593/16277 | |
| dc.language.iso | pol | pl_PL |
| dc.publisher | WydziaĆ Prawa i Administracji UAM | pl_PL |
| dc.rights | info:eu-repo/semantics/openAccess | pl_PL |
| dc.title | Koncepcja reformy polskiego systemu podatkowego | pl_PL |
| dc.title.alternative | The conception of the Polish tax system reform | pl_PL |
| dc.type | ArtykuĆ | pl_PL |