Interwencyjna funkcja opłat w polskim systemie budżetowym

dc.contributor.authorGliniecka, Jolanta
dc.description.abstractExecuting 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.pl_PL
dc.description.sponsorshipDigitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016pl_PL
dc.identifier.citationRuch Prawniczy, Ekonomiczny i Socjologiczny 48, 1986, z. 4, s. 45-55pl_PL
dc.publisherWydział Prawa i Administracji UAMpl_PL
dc.titleInterwencyjna funkcja opłat w polskim systemie budżetowympl_PL
dc.title.alternativeInterventional Function of Dues in the Polish Budgetary Systempl_PL


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Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego