FUNKCJA FISKALNA PODATKÓW W POLSCE W LATACH DZIEWIĘĆDZIESIĄTYCH
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Date
1998
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Wydział Prawa i Administracji UAM
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FISCAL FUNCTION OF TAXES IN POLAND DURING NINETIES
Abstract
The system transformation in Poland had the effect of changing the structure of the State
income towards increasing the importance o f taxes what was a result of limiting State property in
the national economy as well as of abandoning central regulation of prices and salaries. But independently
on change in property matters and, consequently, on the increased importance of instruments
of income collecting within market economy - the “philosophy” of taxes itself is also
changing.
The point is that the aims of taxes are shifting and - first of all - their hierarchy. If within the
framework of centrally planned economy the fiscal function of taxes was a problem of secondary
importance - it becomes of fundamental importance within market economy. This difference does
involve essential consequences for the shape of taxes system and particular types of taxes.
The present elaboration relates to the decade of 90-ties and is an attempt to evaluate realisation
o f the task of taxes - namely, to assure relatively high income level for the State budget. This
task is just expressed in fiscal function of taxes.
The object of considerations is the structure of fiscal income in the State budget in Poland. An
attempt to analyse charge for the population resulting from income tax for individuals was also
undertaken. Because of the limited size of the article only charges for the income of the population
with income tax for individuals as paid in accordance with general rules were submitted to the
analysis. So the article does not treat problems of charges resulting from paying such a tax in form
of a global sum. The stress laid on tax charges for the population results from the fact that this
problem is the most perceptible and becomes therefore an object of heated debates by specialist
and among ordinary tax-payers.
In final part of the paper some respective international comparisons have been made and the
attention was drawn to the problem of the amount of costs for collection of taxes in Poland.
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Ruch Prawniczy, Ekonomiczny i Socjologiczny 60, 1998, z. 3-4, s. 279-297