Problemy reformy systemu podatkowego
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Date
1987
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Journal Title
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Publisher
WydziaĆ Prawa i Administracji UAM
Title alternative
The problem of the Tax System Reform
Abstract
The article discusses the indispensability of the reform of Polish tax system.
The author begins with the economic, social and political conditions of such
a reform. The above background serves him for presenting the shortcomings of
the present tax system. The need of tax reform with respect to socialized economy,
non-socialized economy and the population has been stressed. As far as the
taxes levied on socialized economy are concerned, the author postulates to replace
the turnover tax with the value added tax, what would result in limiting fiscal
stringency of the former. As to the income tax, the author suggests to reduce its
fiscal effects. They limit the self-financing capabilities of enterprises, especially
their investment capacities.
With respect to taxes levied on non-socialized economy, the postulate of simplifying
the forms of their assessment and collection has been put forth. The present
forms are not always understandable for taxpayers and, in consequence,
difficult to apply. Besides, in this way they limit the scope of private economic activity.
The author formulates also the argument about the need of preparing the conception
of universal income tax levied on the population. In that context he suggests
taking into account the methods of shaping the level of income and prices.
He ends his consideration with the thesis pointing to the urgent necessity of reforming
the tax system.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 49, 1987, z. 1, s. 1-12