O nowy kształt finansów publicznych w Polsce. Zarys koncepcji
Loading...
Date
1989
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
For a new shape of public finances in Poland
Abstract
The economic, political and social changes which nowadays take part in Poland
are not without effect on a future shape of public finances. The article
attempts to sketch a conception of future public finances. The author starts with
the assumption that it is indispensable to remodel them in the way which would
reflect a limited role of the State in economic and financial processes. According
to the author the care of public finances should be the budget, yet its organizational
structure should be subject to reforms. The budgets of territorial self-governments
should operate along the State budget, with functional ties between
those budgets in the form of transfers of payments.
Also the tax system needs a reform. In future, its basic elements will be income
tax and value added tax. The author devotes much space to the conception
of income tax.
As to corporate finances, in consequence of retprivatization they should be
eliminated from public finances. State enterprises would then operate in the spheres
of municipal activity and higher public utility. Reformed in this way, they
could be included into State or territorial budgets.
The author is of the opinion that only the autonomous central bank, equipped
with the monopoly of emission, should be included into public finances. Other
banks should be in private or cooperative hands.
Insurance companies should also be excluded from public finances.
The author suggests that the scope of financial activity of the State and the
range of public finances should be reduced to the budget, the taxes and the
autonomous central bank.
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 51, 1989, z. 4, s. 39-52.