Gomułowicz, Andrzej2017-01-072017-01-071984Ruch Prawniczy, Ekonomiczny i Socjologiczny 46, 1984, z. 4, s. 129-1340035-9629http://hdl.handle.net/10593/17289Taxes levied by the state on population and non-socialized units of economy have a minimal weight as a position of budgetary income, as they account merely two percent of total income of the state budget. Taxation policies towards non-socialized units of economy and population are said to realize non-fiscal goals on account of their insignificant economic importance. The goals can be inferred from targets to be carried out by state in the scope of affecting a shape of socioeconomic and political relations. Taxation system is in turn formulated in order to accomplish those tasks. E.g. higher or lower burdening a determined economic activity with taxes can be a means to support or supersede that activity. It is performed by shaping a scale of taxation, differentiating tax rates, introducing a system of exemptions, reductions, increases, or defining conditions of payments, etc. Taxation of non-socialized economy units and population can be always regarded as a reflection of changes undergoing in concepts of socio-economic developement of the country and in the related political conditions.polinfo:eu-repo/semantics/openAccessArtykuł