Ewolucja rozwiązań prawych w sferze podatku przemysłowego jako element polityki podatkowej państwa polskiego w okresie międzywojennym

• Authors: Kwiecień Sebastian

Title variants

EN

The Evolution of Legal Solutions in the Field of Industrial Tax as Element of Tax Policy of the Polish State During Interwar Period

• Languages of publication: PL

Abstracts

EN

Industrial tax, based on archaic solutions, has aroused opposition since the beginning of its operating, especially in the context of the introduction of turnover tax which was given the features of consumption tax, and the maintained industrial certificates were given the features of revenue tax. It should also be remembered that the industrial tax acts were extremely complicated in their content, the legislator in one act tried to regulate as many economic issues as it was possible. Adopted solutions concerning industrial tax allowed the legislator to obtain permanent incomings to the state budget, the size of which, however, varied depending on the period and the social and economic situation, on average constituted 10% of the total revenues of the state budget. Attempts to rationalize the system of collecting industrial tax and breaking with the principle of unevenness of this tax, therein a mechanical combination of income tax and turnover tax, were made by the Act of 25 April 1938 on turnover tax. The tax reform was the result of changes in the tax system long awaited by entrepreneurs, mainly in the area of industrial tax. Unfortunately, due to the start of the war, the regulations did not enter into force.

Keywords

EN

tax policy; industrial tax; industrial certificate sales tax; enterprise

• Publisher: Uniwersytet Jagielloński. Fundacja Utriusque Iuris
• Journal: Forum Prawnicze
• Year: 2020
• Issue: 3(59)
• Pages: 95–109

Contributors

author

Kwiecień Sebastian

• Katedra Prawa Pracy i Ubezpieczeń Społecznych, Wydziału Prawa, Prawa Kanonicznego i Administracji Katolickiego Uniwersytetu Lubelskiego Jana Pawła II