Aspekty finansowe paktu o przedsiębiorstwie państwowym w trakcie przekształcania

Abstract

The article discusses financial provisions of the Enterprise Pact. Most of such provisions regulate the relations between the enterprise and the budget. A characteristic feature of t h e Pact is the absence of new solutions. This is especially true in the case of t h e taxation of enterprises (dividend), which taxation is to be modified to a limited extent only. The same observation can be made about the taxation of wages, for the Pact contains the proposal to replace the Excess Wages Tax by dividend. Such a replacement does not change anything and is in contradiction with the assumptions of market economy. In particular, the employer is allowed to increase wages to the extent to which it can transfer the cost of such wages to the price of goods and services. It would be enough to tax wages with the Personal Income Tax. The Enterprise Pact is accompanied by the Act on Restructuring of Banks and Enterprises. Generally speaking, it is aimed at improving the financial condition of enterprises and banks through the debt restructuring of the former and improving the credit capacity of the latter.