Zmiany opodatkowania gospodarki nieuspołecznionej

Abstract

Changes in taxation of non socialized economy carried into effect in July 1983 are discussed in the article. They concern privately owned craft, trade, services as well as foreign subjects of economy. Increase of tax rates is the essence of effectuated changes. It is motivated by a higher volume of turnover and income of non socialized units of economy. The problem of changes is raised in a wider context of the economic situation in Poland. In the context of changes in administration of economy and a high inflation rate, in particular. The author indicates that the instituted changes of tax legislation can effect further increase in prices of goods and services and add to consumers' burden, increased taxation having been undoubtedly shifted onto consummers. Besides, business in private sector is mostly decided in a sphere of supply of resources, machinery, installations, employment, granting concession policies and housing policies. The effected changes in taxation will therefore have inconsiderable impact on the actual situation of non socialized economy.