Problemy opodatkowania ludności w Polsce
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Date
1991
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Wydział Prawa i Administracji UAM
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Problems of taxing population in Poland
Abstract
The proces of constructing a new tax system in Poland must take into account
the requirements of market economy and political principles of a democratic
State. In connection with Poland's will to join the EEC, the system of
taxation must be adjusted to international standards of harmonization and unification
of taxes, also with respect to the taxation levied on population. The
taxes introduced in 1990 and the drafts of new tax legislation submitted to the
Parliament respect in principle these requirements. These drafts refer both to
direct as well as indirect taxation. Among direct taxes of basic importance is
income tax payable by natural persons (to be in force since Jan. 1, 1992), some
local taxes collected by self-government budgets, as well as taxes payable incidentally,
such as inheritance tax. Among indirect taxes of basic importance is
VAT, called in Poland „tax on production and services" (to be in force since
July. 1, 1991). It is modelled on similar taxes in force in developed countries.
Although a general direction of changes in tax legislation is progressive and
aims at constructing a modern system, some tax constructions show defects, such
as semantic shortcomings or system incoherence, resulting from reforming tax
legislation in segments rather than changing the whole system. Besides, an excessive
fiscalism, apparent especially in indirect taxation, although possibly unavoidable
at present, may also be considered a defect. It will probably disappear
once inflation is elimanated. Such are the intentions of the Government.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 53, 1991, z. 1, s. 29-38