Podatki dochodowe w Polskiej Rzeczypospolitej Ludowej jako instrument osiągania celów niefiskalnych i realizacji idei socjalistycznej
Income Taxes in the Polish People's Republic as an Instrument for Achieving Non-Fiscal Goals and Implementing Socialist Ideology

Summary/Abstract: Income taxes in the Polish People’s Republic were aimed at achieving non-fiscal goals related to the implementation of the idea of a socialist state. The basic functions of taxes were non-fiscal functions, and not the fiscal function as in democratic states of law. Elements of the totalitarian state in the Polish People’s Republic manifested themselves not only in the sphere of creating a new tax system, but of course reached the foundations of the state’s political system. Tax law was only an emanation of the functioning of anon-democratic state. Taxes were introduced with disregard for the principles of tax certainty, social justice (in its modern understanding), and non-retroactivity of the law. Taxes were treated as an important instrument for eliminating the private sector from the national economy. The feature of fairness in taxes was attributed to the tax system, which enabled highly discriminatory taxation of the private economy, the suppression of which was considered fair.

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