Opodatkowanie ludności
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Date
1984
Authors
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Journal Title
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Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
Taxation of population
Abstract
Problems of taxating population are seldom moved in the literature of the
socialist states. Still unsolved question of indirect taxation mostly ignored in
embarrasseraient by doctrine can possibly account for that, as well as indecision and
lack of consistency in instituting a system of direct taxation. One can argue on
the grounds of study of budget income that over 90 percent of it has its source
in indirect burdening of a society, while direct taxation constitutes appr. 1 percent
of global budget income. The interest of legislator is however, inversely related to
the values referred to. Direct taxes adopt several forms regulated by hundreds of
legal acts altering constantly previous assumptions. One can hardly resist an
impression that it is done for propaganda's sake. State can react in that way for
a real or artificially stimulated dissatisfaction, rooted mostly in low emotions
expressed towords those who achieve relatively high income. That is a mere
pretense as that income and its taxation is of so limited range that it can practically
affect neither financial position of an average citizen, nor national economy.
It is unaccountable in this situation that a legislator consistently disregards a real
problem which is an indirect taxation of society.
A coherent concept of population's taxation should be elaborated in case when
designs to develop market mechanisms and include them in economic system
were carried into effect. The concept has to be based on radical cuts in indirect
taxation, a uniform and efficient income tax is advised to replace a complex
system of direct taxation. It would become a main source of budgetary income
facilitating decrease in price levels. No rational objections are to be raised in this
respect against following experiences of the best organized countries of the world.
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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 46, 1984, z. 2, s. 47-56
Seria
ISBN
ISSN
0035-9629