Opodatkowanie jednostek gospodarki uspołecznionej
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Date
1986
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Journal Title
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
Grounds of Taxation of Units of the Socialized Economy
Abstract
A radical change in the rules of taxation of units of the socialized economy
was brought about by the Act of 26 February 1982. The tax system was simplified
by limiting a number of taxes to four basic ones: turnover tax, tax on wages,
real property tax, income tax.
Yet, the changes cannot be assessed in the univocally positive way, as one
ought to examin their tasks to be realized. The whole legal regulation is influenced
by the spirit of a narrow fiscalism handling the tasks in the scope of gathering
budgetary income in a very narrow minded way, not 'making account for economic,
social and even political implications. It would be opportunistic to maintain
that the tax system of units of the socialized economy is able to stimulate the
development of business conditions, increase the effectiveness of the economy, act
as a motivation to increase the productivity of workers, and secure the financial
independence of enterprises. It is precisely reverse: it becomes one of the many
hindrances of the country's economic development. It is an anti-stimuli for the
effective management, by means of reducing profits the independence of the enterprise
is limited.
The legislator ommitted the crucial question forgetting that the source of tax
is to be found in the economic power of a taxpayer; the change in principles of
taxation has been effected without any broader vision of the socio-economic affairs
of the country. The fiscal function became all embracing and being the goal in
itself.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 48, 1986, z. 3, s. 127-141