Problematyka podatku od wartości dodanej
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Date
1988
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
The problems of value added tax
Abstract
The subject-matter of the considerations is the construction of a value added
tax. The author comments on the issues of the tax assessment basis, tax rates
and the methods of calculating the said tax. Special attention was focused on the
concept and range of the tax assessment basis since it makes it possible to
show the consequences of that tax. The author presents economic, fiscal and
social effects of a value added tax. The considerations are illustrated by examples
taken from the tax legislation of the EEC countries among which only Greece does not provide for a value added tax. The author refers to postulates of introducing
the said tax in Poland. He claims that at present the economic and
financial situation in Poland is not mature enough to introduce a value added
tax. Therefore he declares first for eliminating the dualism in taxing the turnover
and for introducing one tax instead of two taxes applied at present. The turnover
tax which is actually under preparation should be a multiple tax with the traits
of a value added tax. It would facilitate a gradual transformation of a turnover
tax into a value added tax. The author declares for the tax protection of consumption
of the poor.
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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 50, 1988, z. 1, s. 41-50