Wybrane aspekty jakości prawa fi nansowego a funkcje systemu opodatkowania dochodów w PRL
The chosen aspects of the quality of financial law and the functions of income taxation system in the Polish People’s Republic

Summary/Abstract: The chosen aspects of the quality of financial law and the functions of income taxation system in the Polish People’s Republic have been presented in five contexts. The first one is the doctrinal context, which allows to distinguish the taxation rules and the rules of the financial law from the functions of income taxation system. Furthermore, such context allows to divide the mentioned functions into four function groups: technical, fiscal and budgetary, justice related and ethical, economic and social. The second context constitutes the legislative technique context – enabling the analysis of the income taxation system in the Polish People’s Republic with the consideration of the technical functions. In turn, the third context corresponds with the title of the 16th Scientific Conference ‘State, Economy, Society’, organized annually by Andrzej Frycz Modrzewski Krakow University. Thus, the income taxation system in the Polish People’s Republic has been subject to analysis with consideration of its influence on the Polish economic sphere within the years 1945-1989. However, due to the limited frames of this study the political and social sphere has been omitted. Nevertheless, conclusions made on these basis underline the importance of such functions of income taxation system in the Polish People’s Republic, as some functions: fiscal and budgetary, justice related and ethical, economic and social. The functions of income taxation system in the Polish People’s Republic have also been subject to analysis in the fourth context, that is the chosen functions of income taxation systems of the leading countries of the western block within the years 1945-1989. Therefore, it may be assumed that the functions of income taxation system in the Polish People’s Republic constituted one of the reasons of the failure of this country in the so called Cold War. Above all, however, the assessment of the functions of the income taxation system in the Polish People’s Republic (in the fifth context) has been referred to the chosen contemporary solutions, which paradoxically allows to come to conclusions de lege ferenda, which still remain up to date in reference to the income taxation system in the Third Polish Republic

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