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.

https://doi.org/10.32082/fp.v0i3(59).259

Załączniki:
Pobierz plik (7Kwiecien.pdf)7Kwiecien.pdf309 kB

W latach 2022-2024 czasopismo Forum Prawnicze finansowane jest w ramach projektu Rozwój czasopism naukowych ze środków Ministerstwa Edukacji i Nauki na podstawie umowy nr RCN/SN/0611/2021/1. Łączna kwota wsparcia ze środków Ministerialnych wynosi 28 000 PLN. Celem pozyskania Funduszy przez Forum Prawnicze jest podniesienie poziomu praktyk wydawniczych i edytorskich, zwiększenie wpływu czasopisma na rozwój nauki oraz utrzymania się czasopisma w międzynarodowym obiegu naukowym.

© Forum Prawnicze 2024
Wykonanie: Solmedia.pl