Z problematyki prawa celnego
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Date
1983
Authors
Komar, Andrzej
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
From the duty issue
Abstract
The article discusses several problems from the domain of duty — legislation.
It presents such questions as: the notion of duties and their resemblance to
taxes. The author claims, that duties are in fact taxes. The problems further
discussed in this article are duties collected in commercial and non-commercial
turnover. What has been characterized in greater detail are the differences between
these two kinds of duties, particularly those concerning their assessment and
amount. The author critically evaluates the distinction made between these two.
kinds of duties. He claims, that the division into commercial and non-commercial
duty is artificial and does not consider economic realities. Therefore, the author
is for the abolition of this division. The duties, which are collected from tourists,
the so-called non-commercial duties, have also been criticised in the article. In
the author's opinion, the integration of socialist countries requires among others
free flow of people. Meanwhile, however, the existing duties constitute one of
the restraints of the development of tourism. Moreover, in the socialist countries,
too much importance is attached ' to duties as instruments forming the market
balance. It seems to be a task trespassing the possibilities of duties as such. Duties
applied to the flow of tourists are also to limit the exportation of foreign currency.
And yet, the really necessary move is the introductioin of a possibility to exchange
' the currency of socialist countries, using at the same time, such rates
of exchange which consider the purchasing power of population. The author believes,
that it would be highly advisable to abolish such duties in the tourist exchange
among Comecon countries.
Description
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 45, 1983, z. 4, s. 59-67
Seria
ISBN
ISSN
0035-9629