Ceny, koszty i podatek obrotowy
Wydział Prawa i Administracji UAM
Price, Cost and Turnover Tax
The author discusses some rules of price formation currently used or proposed, as well as the role ascribed in the price formation policy to the turnover tax (only prices of industrial commodities produced by state firms are considered). Attention is paid first of all to the rule of proportionality of prices of all commodities to their (planned) unit cost. The rule implies that unit profit and turnover tax constitute a constant percentage of the planned unit cost. Uniform turnover tax plays then the role of „price formative factor". If prices are formed according to the rule mentioned above, the system of prices is called „one-level system". This system is worth considering, because it is sometimes advocated in the current discussion on the economic reform. The author analyses the consequences of introducing „one-level system", taking into account its possible influence on (a) the behaviour of the state firms aiming the maximization of profit or rentability (profit-cost ratio), (b) the policy of industrial corporation in the field of production allocation among individual firms. Attention is also paid to the problem of market equilibrium, were the retail prices also subject to the „one-level system" rule.
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Ruch Prawniczy, Ekonomiczny i Socjologiczny 31, 1969, z. 4, s. 129-149