Opodatkowanie jednostek gospodarki uspołecznionej

Abstract

A radical change in the rules of taxation of units of the socialized economy was brought about by the Act of 26 February 1982. The tax system was simplified by limiting a number of taxes to four basic ones: turnover tax, tax on wages, real property tax, income tax. Yet, the changes cannot be assessed in the univocally positive way, as one ought to examin their tasks to be realized. The whole legal regulation is influenced by the spirit of a narrow fiscalism handling the tasks in the scope of gathering budgetary income in a very narrow minded way, not 'making account for economic, social and even political implications. It would be opportunistic to maintain that the tax system of units of the socialized economy is able to stimulate the development of business conditions, increase the effectiveness of the economy, act as a motivation to increase the productivity of workers, and secure the financial independence of enterprises. It is precisely reverse: it becomes one of the many hindrances of the country's economic development. It is an anti-stimuli for the effective management, by means of reducing profits the independence of the enterprise is limited. The legislator ommitted the crucial question forgetting that the source of tax is to be found in the economic power of a taxpayer; the change in principles of taxation has been effected without any broader vision of the socio-economic affairs of the country. The fiscal function became all embracing and being the goal in itself.