Charakterystyka podatków dochodowych i od obrotu w Polskiej Rzeczypospolitej Ludowej
Characteristics of income and turnover taxes in the Polish People’s Republic

Summary/Abstract: The aim of this article is to characterize the structure of income and turnover taxes in the Polish People’s Republic and to examine their impact on the shape of the reform carried out in 1989–1993. The study was conducted in a descriptive and explanatory manner. Based on an analysis of relevant legal acts, the process of evolution was presented: income tax, turnover tax, agricultural tax, stamp duty for crafts, and the tax card. It was found that tax system in the PPR was motivated by non-economic factors and discriminated against private entrepreneurs. It was also noted that the concepts developed at that period had a significant impact on the shape of income and related taxes after 1989. Furthermore, it was shown that the turnover tax for stateowned enterprises became a multi-phase after the 1982 reform.

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