Realizacja redystrybucyjnej funkcji finansów publicznych za pomocą systemu podatkowego
Loading...
Date
1995
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
Realisation of the re-distributive function of public finances using the taxation system
Abstract
The state today is trying to change the structure of its people's income and property shaped
spontaneously in the recent years. One of the ways to perform such re-distribution is the implementation
of a budgetary revenues system. Such a function of taxes is subject to various criticisms
because: 1). its purpose and scope has not been adequately determined by its followers; 2). its
realisation weakens the efficiency of the basic, i.e. fiscal function of taxes; 3). the role of tax policy
in the influencing and shaping the economic reality is often overestimated; 4). the effects of the
re-distributive function are inverse to the intended ones, i.e. they do not improve the living conditions
of the poor population, but on the contrary, the poverty of the poor deepens expands.
Description
Sponsor
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, 57, 1995, z. 1, s. 65-72
Seria
ISBN
ISSN
0035-9629