Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
2.Literaturereview
2.1.Thedevelopmentandtypesofincometaxconstruction
Publictributeisoneoftheelementsofawidercategoryofpublicburdenim-
posedbythepubliclawnorms.Teelementsofthesovereignimpositionofthe
monetaryobligationbythepublicandlegalcommunityexcludethepossibility
ofusingtheterm‘publictribute’tonon-monetaryorvoluntaryperformance.
Also,theperformancesresultingfromallprivateandlegalclaimsofthestateare
notregulatedbythetributelaw.Historically,publictributeshaveevolvedindińe-
renteconomic,legalandsocialconditions(Atkonson,Stiglitz,1980).Tisexpla-
inswhytheydonotnowconstituteacoherentcatalogueoffinancialinstruments
whichcouldbedescribedwithsomedefined,homogeneousconstitutivefeatures.
Tesystemofpublictributeshasevolvedforthepastcenturiesfromasimpledivi-
sionoftributesintotaxes,feesandcontributionstowardsmorecomplexdivisions,
withtwoclearmaincurrentsofcommonandspecificburdens(Gajl,1995).Both
commonandspecificburdensarecurrentlycollectedinmonetaryform,personal
servitudeortributesinkindareexcludedfromit.Tecategoryofcommonbur-
denscoversonlytaxes,thatisthetributewhichfinancesstate’sgeneraltasks,not
basedontheprincipleofequivalency.Specifictributedoesnotservethepurpose
offinancingthestateanddoesnotburdenallthepeoplecapableofpayingthis
performance(Wołowiec,2008,p.185).
Tebreakthroughmomentinthehistoryofpublictributewastheintroduc-
tionofincometaxinEngland.Aswecansee,incometaxisquiteanewinvention.
Generaltaxeswereofpropertytype,consistingintaxingthewholepropertypo-
ssessedbysomeoneoritselements.Becausesuchtaxesaresimpleandeasytouse
andbecausetaxpayersfinditmoredifculttohidetheirrealestatethanotherta-
xableobjects,suchtaxesdidnotrequireanycomplextaxmachineryorextensive
knowledgeoftaxcollectors(ofcials).Teforerunnerofcontemporaryincome
taxwasthetaximposedinEngland(exceptforIreland)tofinancethewarwith
Napoleon,in1799byprimeministerWilliamPitt(younger).Whenintroducing
thisformoftaxation,theargumentwentthatitwasonlytemporaryanditwo-
uldberepealedoncethewarwasover(Gomułowicz&Małecki,2011).Testate
actuallyresignedfromcollectingthistaxvoluntarilyonlyonce-in1802,afer
finishingthewarwithNapoleon,GreatBritainabolishedthistax,afersigningthe
peacetreatyinAmiens,butforaveryshortperiodoftime,asin1803thetaxap-
pearedagaininthepublictributesystematthelevelof5%(theincomeobtained
fromthistaxwasatthesamelevelaswhentheratewas10%,thiswaspossibleby
loweringthelowerlimitfrom60to50poundswhichdoubledthenumberofta-
xpayers).In1806the10%ratewasreintroducedanditwaskeptuntil1816,when
