Zagadnienie pośredniego charakteru podatku obrotowego
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Date
1985
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Journal Title
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
Question of the indirect character of turn-aver tax
Abstract
The turn-over tax payed formally by the units of socialized economy is a typical
indirect tax burdening population incomes at the moment of their spending.
It is thus a form of taxating a public consumption.
The Act of Taxating the Units of Socialized Economy of 26 Feb. 1982 provides
in the art. 16 that "rates of turn-over tax are of a price creating character and
they are accounted for as a calculating element of the product price". The tax
is therefore embeded in the price of performance and taxation of the turn-over
of units of socialized economy is actually burdening the consumer. The way the
turn-over tax rates are formed suggests that in reality it is the most commo'n
tax imposed on public. Its range on account of the systematically extended
subject of taxation is incomparable with any other tax levied from the public.
The annual increase of the budgetary income on account of the turn-over
tax revenues is equal to the increase of taxation of the public consumption since
that tax is recognized to be indirect.
The turn-over tax can become the obstacle in a systematic growth of the
public living standard, it is therefore necessary to formulate a postulate intended
for the socio-economic policy makers that the execution of the fiscal function of
turn-over tax cannot hinder individual interests of the consumers, the actual
payers of that tax.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 47, 1985, z. 3, s. 177-185