Łączkowski, Wojciech2016-12-292016-12-291984Ruch Prawniczy, Ekonomiczny i Socjologiczny 46, 1984, z. 2, s. 47-560035-9629http://hdl.handle.net/10593/16979Problems of taxating population are seldom moved in the literature of the socialist states. Still unsolved question of indirect taxation mostly ignored in embarrasseraient by doctrine can possibly account for that, as well as indecision and lack of consistency in instituting a system of direct taxation. One can argue on the grounds of study of budget income that over 90 percent of it has its source in indirect burdening of a society, while direct taxation constitutes appr. 1 percent of global budget income. The interest of legislator is however, inversely related to the values referred to. Direct taxes adopt several forms regulated by hundreds of legal acts altering constantly previous assumptions. One can hardly resist an impression that it is done for propaganda's sake. State can react in that way for a real or artificially stimulated dissatisfaction, rooted mostly in low emotions expressed towords those who achieve relatively high income. That is a mere pretense as that income and its taxation is of so limited range that it can practically affect neither financial position of an average citizen, nor national economy. It is unaccountable in this situation that a legislator consistently disregards a real problem which is an indirect taxation of society. A coherent concept of population's taxation should be elaborated in case when designs to develop market mechanisms and include them in economic system were carried into effect. The concept has to be based on radical cuts in indirect taxation, a uniform and efficient income tax is advised to replace a complex system of direct taxation. It would become a main source of budgetary income facilitating decrease in price levels. No rational objections are to be raised in this respect against following experiences of the best organized countries of the world.polinfo:eu-repo/semantics/openAccessArtykuł