Interwencyjna funkcja opłat w polskim systemie budżetowym
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Date
1986
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Wydział Prawa i Administracji UAM
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Interventional Function of Dues in the Polish Budgetary System
Abstract
Executing its policy in the domain of finances the State can employ dues
of various kinds. A substantial number of the dues calls for their classification.
The said classification can be performed with the use of different criteria.
Yet, the most common one is the subjective vs. objective criterion. The first systemizes
dues in the respect of active and passive subjects of the dues., while the
second, in the respect of multiobjective activity of public organs. The said classification
is mot the closed one, as in any of the mentioned groups of dues the
further divergency is observed: A variety and number of dues call for the selection
of those, for the need of the study, which are mostly employed by the
State in order to affect the behavior of subjects burdened with them.
Excercising the State's influence by means of dues can be of a various range
and character. They can react in a positive, stimulating way, on: negatively, halting
certain situations or acts of the subjects concerned. They can have their impact
by way of prevention, i.e. influencing the future acts, or by way of repression.
The State can control the activity or behavior of the concerned subjects
employing a proper structure of does. The State's reaction consists in. stalling an
object of dues,, reductions, exemptions and first and foremest the rates. Operating
with the rates can substantially affect the range and effectiveness of realizing
the interventional function. There are dues in the Polish budgetary system which
are the example of a correct differentiation of their rates from the viewpoint of
the dues' interventional function, but there are also ones which reveal an insufficient
differentiation of the rates in order to realize that function properly.
Being aware of the fact that the fiscal function is the main one in the area
of dues, one has to recognize that employment of dues in the Polish budgetary
system is also justified by non fiscal goals.
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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 48, 1986, z. 4, s. 45-55
Seria
ISBN
ISSN
0035-9629