Zmiany systemu finansowego przedsiębiorstw państwowych
| dc.contributor.author | Łączkowski, Wojciech | |
| dc.date.accessioned | 2016-12-01T17:00:09Z | |
| dc.date.available | 2016-12-01T17:00:09Z | |
| dc.date.issued | 1989 | |
| dc.description.abstract | The Acts of Jan. 31, 1988 on financial policy of State enterprises and on income tax payable by legal persons do not infringe upon the hitherto existing principle of founding Polish economy mostly on State enterprises. Meanwhile, it is high time to reevaluate the reasons for adhering to that principle, especially that the experience of past several decades prove it to be wrong. The steps which should be taken consist either in providing convincing and verifiable evidence of State enterprises capacity to become efficient and competitive economic units or in attempts to transform State enterprises into other forms of ownership. Everything indicates that working out such a programme of transformations, although very difficult, is the most urgent and important task among time consuming yet still inefficient attempts to reform the existing situation. However, even if it were assumed that the existence of State enterprises as a prevailing economic form is inevitable, one should still consider the merits of retaining special law on financial policy of State enterprises. If one were willing to believe in State enterprise's capacity to take part efficiently in market play, one would as well have to abolish legal obstacles which peg down the enterprise's freedom of movement in competitive surroundings. Thus, the existence of the said law is the expression of the legislator's lack of consistency, since on the one hand it is for the development of market economy while on the other it not only sees the need of continued existence of State enterprises but also the need of retaining the law limiting their decision-making freedom. As far as the independence of State enterprises is concerned, the new law on financial policy is a step back in comparison with the previous regulations. As to the Act on income tax payable by legal persons, two favourable elements should be mentioned. First, this law finally eliminated the inequality of all forms of ownership. Second, one uniform 4G°/o tax-rate was introduced. However, the above advantageous features of income tax are levelled by an extensive system of so-called special regulations such as tax reductions, reliefs, increases, complicated ways of calculating tax bases, sources of revenue and costs. It is the expression of „the centre's" strive to retain the control over enterprises. Even though the method of tax-stimulation is more modern then the directive-administrative method, it still indicates that the essence of authoritative centralized management has not been changed. It is even more evident in the case of a drastic 200% increase of income tax imposed in consequence of exceeding the limit of pay. An appraisal of income tax payable by legal persons is made more difficult also by the fact that it is levied along many other taxes, e.g. along a divident which additionally increases an already high level of tax burden.. Therefore, it is imperrative that the tax reform should be concerned with the whole tax system and should also include the problems of shifting of taxes. | pl_PL |
| dc.description.sponsorship | Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016 | pl_PL |
| dc.identifier.citation | Ruch Prawniczy, Ekonomiczny i Socjologiczny 51, 1989, z. 4, s. 53-66. | pl_PL |
| dc.identifier.issn | 0035-9629 | |
| dc.identifier.uri | http://hdl.handle.net/10593/16011 | |
| dc.language.iso | pol | pl_PL |
| dc.publisher | Wydział Prawa i Administracji UAM | pl_PL |
| dc.rights | info:eu-repo/semantics/openAccess | pl_PL |
| dc.title | Zmiany systemu finansowego przedsiębiorstw państwowych | pl_PL |
| dc.title.alternative | Changes in financial system of state enterprises | pl_PL |
| dc.type | Artykuł | pl_PL |