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Krakowskie Studia z Historii Państwa i Prawa

O prorodzinną ustawę podatkową w 1992 r.

Data publikacji: 2008

Krakowskie Studia z Historii Państwa i Prawa, Tom 2 (2008), Tom 2, s. 253 - 260

Autorzy

Wacław Uruszczak
Jagiellonian University, Krakow, Poland, Gołębia 24, 31-007 Kraków, Poland
Akademia Tarnowska
ul. Mickiewicza 8, 33–100 Tarnów, Polska
https://orcid.org/0000-0002-3937-1672 Orcid
Wszystkie publikacje autora →

Abstrakt

The present paper was written as early as 1992 on occasion of the first anniversary of adoption of the Statute on income tax which was designed to be collected from natural persons. It was on occasion of discussion referring to the principles of tax law that the present paper recalled the tax-related slogans at one time formulated by Adam Smith. These slogans make up the canon of fiscal theory accepted by the outstanding Polish experts on the problem, inter alia by Fryderyk Skarbek, Stanisław Głąbiński, Adam Krzyżanowski or Henryk Radziszewski. In the context of these slogans the solutions of the Statute of 1991 were subjected to criticism. The problem is that the creators of the Statute, in its detailed solutions, did not show full respect to the principles of justice ad equality that laid the foundations of social order. The analysis of the aforementioned detailed statutory solutions should help the legislator to arrive at the reflection that the fiscal difficulties experienced by the state cannot be mechanically regulated by burdening the poorest in the some way as the rich are burdened.

Bibliografia


Informacje

Informacje: Krakowskie Studia z Historii Państwa i Prawa, Tom 2 (2008), s. 253 - 260

Typ artykułu: Oryginalny artykuł naukowy

Tytuły:

Angielski:

Some remarks supportive of the pro-family Taxation Statute of 1992

Autorzy

https://orcid.org/0000-0002-3937-1672

Wacław Uruszczak
Jagiellonian University, Krakow, Poland, Gołębia 24, 31-007 Kraków, Poland
Akademia Tarnowska
ul. Mickiewicza 8, 33–100 Tarnów, Polska
https://orcid.org/0000-0002-3937-1672 Orcid
Wszystkie publikacje autora →

Jagiellonian University, Krakow, Poland, Gołębia 24, 31-007 Kraków, Poland

Akademia Tarnowska
ul. Mickiewicza 8, 33–100 Tarnów, Polska

Publikacja: 2008

Status artykułu: Otwarte __T_UNLOCK

Licencja: Żadna

Udział procentowy autorów:

Wacław Uruszczak (Autor) - 100%

Korekty artykułu:

-

Języki publikacji:

Polski

Liczba wyświetleń: 1876

Liczba pobrań: 1198