Zagadnienie neutralności systemu podatkowego

Abstract

The pending reform of the Polish tax system should, inter alia, solve the problem of functions the taxes are to perform. In particular, the question of giving up extra-fiscal function should be considered, with the attention focused on income function. Extra-fiscal function disturb, by their actual appearance,, the efficiency Of the tax system and make the tax system more complicated. Extrafiscal functions are the consequence of the State's activity in the sphere of centralized regulation of economic activity. Hitherto existing tax interventionism should give way to the principle of tax neutrality, were market economy implemented in Poland. Of course, pure tax neutralism is highly improbable. However, the essence lies in the State giving up extra-fiscal functions in favour of achieving the highest possible level of tax system neutrality. So far, Polish attempt at reforming the tax system referred to the principles of Keynesian interventionism. At the same time, in many Western European countries with well-organized economies quick and significant economic results are achieved, inter alia, by giving up interventionism. The principle of tax neutrality should find its expression in legal construction of the future tax system. Particular taxes, as well as the tax system as a whole, should not hinder the economic development, reduce economic processes, eliminate the taxpayer from economic activity or threaten the economic potential of the producer. The States task is to take all necessary steps to prevent such negative consequences from occuring.