Zajda, Józef2017-07-172017-07-171966Ruch Prawniczy, Ekonomiczny i Socjologiczny 28, 1966, z. 3, s. 95-1160035-9629http://hdl.handle.net/10593/18706The paper deals with the different interpretations of the notion of national income and the interrelations between national income and value-added and net product. The manifold interpretations concerning the national income are due to the fact that it manifests itself in three spheres of the national economy: production, income, distribution and consumption sphere. The different interpretations can also be explained by the fact that it manifests itself in two categories: gross and net. With the notion of national income is closely related the aggregate known as the global social product. That aggregate is also to be found in two forms: gross and net. The difference in the various nations of national income is due to two elements strictly related with the process of social production, i, e. 1. the amortization as a financial expression of the wear and tear and reproduction of material wealth, 2. the amount of turnover means, constituting the material costs of social production. The manifold interpretations related to the national income are also related to the structure of the global social product, i. e. to its two material components — the intermediate product and the final product. The interrelations among the various versions of national income, value-added, net production have been presented by the author in formulae of an equational character. The author dwells also amply on the various methods of evaluating the aggregates, linked with the national income. The differences in said methods are due to: a) the role ascribed to indirect taxes and especially to turnover tax and b) the rôle ascribed to non productive services. The economic character of non productive services has been analyzed — the said services being classified into 5 groups. The analysis of those services has been formalized by means of accounting model. The influence of nonproductive services on the social welfare has been ampiy dealt with. In that respect, the author is of the opinion that the nonproductive services help to augment the social production forces'. Consequently, they ought to be taken into consideration when assessing the size of the national income.polinfo:eu-repo/semantics/openAccessArtykuł