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1

Z etymologii przekształceń znaczenia podatku

100%

Czuma I.

Roczniki Nauk Społecznych

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1949

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vol. 1

131-172

EN

Prof. Edwin Seligman made the attempt to explain by means of etymology the relation between the tax-payer and the treasury as it appears in the history of western civilisation. He put order, therefore, into conclusions dispersed among many studies and gave them a most interesting form of a logical and chronological order and evolution. According to Seligman the whole evolution may be divided into seven etymological phases; 1. a gift, 2. a request for help, 3. help, 4. a sacrifice, 5. a feeling of duty, 6. an imperative duty, 7. respect. The „tax" is called differently according to these phases: 1. donum, 2. bede, 3. subsidium, 4. sacrifice, 5. duty, 6. imposition, 7. tax. A similar though a shorter schema was fixed by prof. Wilhelm Gerloff. Modern studies show that the meaning of the word tax went through such etymological phases in other fiscal systems as well, even if they developed separately as for instance in China. Having thus posed the problem, the author deals more closely with the history of the roman „tributum” and the oriental „caradch”. He also devotes some attention to the etymology of „tax” in the history of Poland. New fiscal forms which have appeared in modern times made some scholars suggest the neccessity of amplifying the very essence of the tax. The author who opposes any attempts to restrict this essence for the past, consistently takes the view that there is no need whatever of amplifying it for the present time. The etymological study of the word „tax” and of the changes it has undergone in its meaning, enables the author to draw a series of conclusions. The following are the most important among them: 1. the natural character and the permanence of the institution of taxation, 2. the historical variety of constitutional means of approaching the problem of taxation without however altering its very essence, 3. the variability of the tax, its destination either for general or for particular aims, the wanderings of its different names through countries, Continents and epochs, 4. the variety of its substance: service, goods or money, 5. the question whether it would be correct to apply the term tax to describe a contribution payed to a foreign country, 6. the possibility of defining the essence of the tax.

2

Z moralnej problematyki w nowszej literaturze skarbowej. Problem moralny w nauce skarbowości

100%

Czuma I.

Roczniki Nauk Społecznych

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1958

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vol. 2

87-134

EN

Literature on State financial policies throughout the world has now to take account of more difficult conditions and to fulfil more serious tasks. In recent years the work of treasury departments has steadily increased in quantity and scope, in other words governments and other public bodies are taking upon themselves an increasing burden of obligations towards society and the individual. This process raises new moral problems, problems of human objectives and their attainment. Financial teaching can and should help in defining these tasks, bringing to bear in its own field and for its own needs the principles of human moral structure-objective, enduring principles sublimated in the fire of the growing complications of social life in all its manifestations. Meet these higher tasks this teaching, must investigate its empirical basis very thoroughly and in due course prepare for broader and deeper conclusions of a more general nature. In his essay the author devotes much attention to the moral problem in financial teaching and in finance itself, as well as the need for study of statistical material from every angle, and the undertaking of all the necessary preliminary research work required for these purposes. In this way it will be possible more effectively and rationally to attain the practical objectives of State treasury departments, which should have permanently before ‘them the general good of the community, a good to be realised in the many-sided improvement of the human individual and involving no wrong, injury or threat to other communities.

3

Fernand Baudhuin, Le financement des guerres, Louvain 1944, s. 312

88%

Czuma I.

Roczniki Nauk Społecznych

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1949

|

vol. 1

273-281

4

Encyclopaedia of the Social Sciences, New York 1954

75%

Czuma I.

Roczniki Nauk Społecznych

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1958

|

vol. 2

213-219

5

Kurt Heinig. Das Budget, Tübingen 1953

75%

Czuma I.

Roczniki Nauk Społecznych

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1958

|

vol. 2

219-222

6

Moralny koszt współczesnej wojny, Lublin 1946, s. 50

75%

Czuma I.

Roczniki Nauk Społecznych

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1949

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vol. 1

290-290

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6 Roczniki Nauk Społecznych

6 Czuma I.

3 1958

3 1949

Z etymologii przekształceń znaczenia podatku

Z moralnej problematyki w nowszej literaturze skarbowej. Problem moralny w nauce skarbowości

Fernand Baudhuin, Le financement des guerres, Louvain 1944, s. 312

Encyclopaedia of the Social Sciences, New York 1954

Kurt Heinig. Das Budget, Tübingen 1953

Moralny koszt współczesnej wojny, Lublin 1946, s. 50