Zagadnienie pośredniego charakteru podatku obrotowego
| dc.contributor.author | Gomułowicz, Andrzej | |
| dc.date.accessioned | 2017-01-02T13:18:58Z | |
| dc.date.available | 2017-01-02T13:18:58Z | |
| dc.date.issued | 1985 | |
| dc.description.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. | 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 47, 1985, z. 3, s. 177-185 | pl_PL |
| dc.identifier.issn | 0035-9629 | |
| dc.identifier.uri | http://hdl.handle.net/10593/17107 | |
| 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 pośredniego charakteru podatku obrotowego | pl_PL |
| dc.title.alternative | Question of the indirect character of turn-aver tax | pl_PL |
| dc.type | Artykuł | pl_PL |