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Evolution of the Taxation on Polish Agriculture between 1971 and 1985
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Abstrakty
W latach 1975-1985 system podatku rolnego w Polsce przeszedł dwie reformy: w 1971 r. oraz w 1984 r. Zarówno pierwsza, jak i druga reforma podatkowa spowodowana była zaistniałą sytuacją ekonomiczną w naszym kraju i potrzebą dostosowania systemu świadczeń rolniczych do zadań i celów polityki rolnej, jakie w tych latach uznano za najważniejsze.(fragment tekstu)
In the period between 1971 and 1985 the system of the agricultural tax in Poland underwent two reforms, one in 1971 and the other in 1984. The tax reform of 1971 did away with the performances in reform agriculture as impeding farm specialization; it also decreased the tax progression, in this way financially relieving the farmers of the highest standard revenue. Former obligatory delivery of the basic agricultural products was replaced by the so-called quota part of the money tax from the financial tax meant mainly for the Fund for the Development of Agriculture. The old land tax, then, consisted of two parts: a tax calculated from the estimated profitability of the farm where the progressive proportional sums were used in calculations, and a tax on the area of the arable lands and the conversion ploughland where the quota rates were used. It must be stated that it was a transitional system, with little efficiency and obscure for the tax-payers. Because of a progressive taxation scale, it functioned more as a regulator than a stimulator. The latter function was emphasized in the hectare principle and in an insignificant system of tax reductions. The taxation reform of 1984 did away with the former system of land tax, together with its limitations and imperfections. A new system of agricultural tax was introduced which was formulated in the value of rye from one conversion hectare of the land. The level of this tax to be arrived at is the value of 2.5 q of rye from one conversion hectare of the land. In this way, the tax progression was done away with, and the tax has a linear character. Its present shape includes strong motivational elements which arise from the fact that the production higher than the accepted one is not taxed. The tasks of economic stimulation are also included in quite a clearly formulated system of tax reductions, which encourages the development of economic investments. In financial burdening of the so-called special departments of the linear-progressive tax system was used, which to a significant extent brings to light the regulating functions of the tax even before the tasks of stimulation. Because of this, it seems that this solution, especially in the time of economic reform, is not the most fortunate one. Generally, it should be stated that the present system of agricultural tax is clearer, and consequently, more efficient in relation to the tax-payers as compared to the previous system, although at present the tax burden on the farms is higher and more severe than the former one. The state's economic policy which beside the tax has other economic instruments at its disposal, should create an adequate parity of agricultural incomes in a rational way and in relation to the level of incomes achieved by other groups of the population.(original abstract)
Słowa kluczowe
Rocznik
Tom
Strony
187--198
Opis fizyczny
Twórcy
autor
- Instytut Ekonomiki Produkcji Organizacji i Zarządzania Wydziału Ekonomicznego UMCS
Bibliografia
- E. Gorzelak: Cele, środki i metody polskiej polityki rolnej, "Wieś współcz." 1976
- D. Jasińska: Reforma podatku gruntowego, "Finanse", 1972
- A. Batorski: Nowe przepisy w podatku gruntowym, "Wieś współcz.", 1972
- J. Dusza: W sprawie zmian systemu świadczeń gospodarki chłopskiej, "Wieś Współczesna" 1973
- A. Konopka: Nowe zasady opodatkowania rolnictwa, "Rada Narodowa, Gospodarka, Administracja", 1985
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171627476