Opodatkowanie przemysłu spółdzielczego
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Date
1966
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Wydział Prawa i Administracji UAM
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Abstract
The basis of taxation (return, income, property, expenditures), serves at present
as a criterion of tax differentiation in a co-operative industrial enterprise. The majority
of the taxation forms applied to co-operative enterprises are similar to those
used in state enterprises, this similarity of forms and even of taxation methods
does not mean, however, an equalisation in tax-incidence. The differences in tax
construction, are especially visible in the return (turnover) tax and the income
(profit) tax. The amount of the tax burden which falls on co-operative enterprises depends
not so much on the relation between the state's obligations towards the co-operatives
and vice-versa, as on the actual requirements of the general economic policies.
It finds its expression in the process of regulating the profitability of co-operative
enterprises. This is being done by the turnover and income tax.
The functioning of said taxes is being analysed from the following points of
view: 1. "fiscal" function, understood as one of the symptoms characteristic of the
distribution function of the tax system, 2. "money restraining" function, understood
as an instrument of checking the volume of financial resources of the co-operatives,
3. "stimulation" function, understood as a tool for influencing the manifold activities
of co-operative enterprises, 4. "control signal" function, being exercised mainly in
tax procedures adhered to by the state's financial administration.
A special attention is being given to the specific incompatibility in the sphere
of progressive taxation of income — between the money restraining function and
the need to stimulate the incentives of material interest of producers.
On that basis the author endeavours to outline the main lines along which the
reconstruction of the income tax paid by cooperative enterprises should be undertaken.
The taxes which, fall on some elements of property and costs of the co-operative
enterprise are conventionally added to overall costs, in fact, however, they
constitute a product-element for the society. The expediency of keeping and of
developing those two forms of taxation — seems to be of a dubious nature: in the
first case in view of the specific way in which the property of a co-operative enterprise
is being formed, in the second — in view of the possibility of using more
effective means which are at the disposal of the state on the co-operative economy.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 28, 1966, z. 2, s. 135-148