Zagadnienie niefiskalnych celów opodatkowania gospodarki nieuspołecznionej i ludności w Polsce
| dc.contributor.author | Gomułowicz, Andrzej | |
| dc.date.accessioned | 2017-01-07T11:43:45Z | |
| dc.date.available | 2017-01-07T11:43:45Z | |
| dc.date.issued | 1984 | |
| dc.description.abstract | Taxes levied by the state on population and non-socialized units of economy have a minimal weight as a position of budgetary income, as they account merely two percent of total income of the state budget. Taxation policies towards non-socialized units of economy and population are said to realize non-fiscal goals on account of their insignificant economic importance. The goals can be inferred from targets to be carried out by state in the scope of affecting a shape of socioeconomic and political relations. Taxation system is in turn formulated in order to accomplish those tasks. E.g. higher or lower burdening a determined economic activity with taxes can be a means to support or supersede that activity. It is performed by shaping a scale of taxation, differentiating tax rates, introducing a system of exemptions, reductions, increases, or defining conditions of payments, etc. Taxation of non-socialized economy units and population can be always regarded as a reflection of changes undergoing in concepts of socio-economic developement of the country and in the related political conditions. | pl_PL |
| dc.description.sponsorship | Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016 | pl_PL |
| dc.identifier.citation | Ruch Prawniczy, Ekonomiczny i Socjologiczny 46, 1984, z. 4, s. 129-134 | pl_PL |
| dc.identifier.issn | 0035-9629 | |
| dc.identifier.uri | http://hdl.handle.net/10593/17289 | |
| dc.language.iso | pol | pl_PL |
| dc.publisher | Wydział Prawa i Administracji UAM | pl_PL |
| dc.rights | info:eu-repo/semantics/openAccess | pl_PL |
| dc.title | Zagadnienie niefiskalnych celów opodatkowania gospodarki nieuspołecznionej i ludności w Polsce | pl_PL |
| dc.title.alternative | The Question of non-fiscal goals of taxing non-socialized economy and population in Poland | pl_PL |
| dc.type | Artykuł | pl_PL |