General Regularities in the Development of Agriculture Taxation Systems in European Socialist States

Alicja Pomorska

General Regularities in the

Development of Agriculture Taxation

Systems in European Socialist States

Annales Universitatis Mariae Curie-Skłodowska. Sectio H, Oeconomia 18, 85-99

U N I V E R S I T A T I S M A R I A E C U R I E - S K L O D O W S K A L U B L I N — P O L O N I A

VOL. X V III, 5 SECTIO H 1984

Z a k ła d F in a n s ó w i R a c h u n k o w o ś c i W y d z ia ł E k o n o m ic z n y U M C S

A l i c j a P O M O R S K A

G eneral R egularities in the D evelopm ent of A gricultural T axation S ystem s in European Socialist States

O gólne p ra w id ło w o ści rozw oju sy stem ó w opodatkow ania ro ln ictw a w eu rop ejsk ich p a ń stw a ch socjalistyczn ych

Общие зак он ом ерности развития систем налогооблож ен и я сельского хозя й ства в социалистическ их странах Европы

M u ltip le a n d ric h e x p e rie n c e s of th e p ra c tic a l fu n c tio n in g of a g r i­ c u ltu r a l ta x a tio n sy ste m s in so cialist s ta te s h a v e b een in s u ffic ie n tly r e ­ cognized an d in a d e q u a te ly p o p u la riz e d in econom ical a n d le g a l-fin a n c ia l li te r a tu r e a n d so fa r th e y h a v e n o t been s u b je c ts of th e o re tic a l g e n e ra li­ za tio n an d s y n th e sis.

T h e k n o w led g e of th e so lu tio n s in th is field of a g r ic u ltu r a l b u rd e n s a p p lie d in p a r tic u la r so cialist sta te s , as w e ll as th e ir co m p lex a n d m u lti- p la n a r a n a ly sis sh o u ld h a v e a t le a st tw o s ig n ific a n t ad v a n ta g e s: 1) a p u ­ re ly p ra c tic a l v a lu e re s u ltin g fro m a p o ssib ility of ta k in g o v e r an d, a f te r possible a p p ro p ria te m o d ificatio n s, a p p ly in g a specific so lu tio n , k n o w n in a n o th e r c o u n try a n d v e rifie d by its p ra c tic a l a p p lica tio n ; a n d 2) a th e o re tic a l v a lu e w h ic h sh o u ld m a k e it possib le to o u tlin e f u r th e r ev o lu tio n of so cialist a g r ic u ltu r a l ta x a tio n , its m a in d e v e lo p m e n ta l te n ­ d en c ie s d e p e n d in g on th e c u r r e n t s itu a tio n of socialist a g r ic u ltu r e an d its n e a r p ro sp e cts. In a m o re d is ta n t f u tu r e th is could se rv e th e p u rp o ­ se of w o rk in g o u t a c a ta lo g u e of c e rta in th e o re tic a l, g e n e ra l p rin c ip le s of a g r ic u ltu r a l ta x a tio n , m o st d e sira b le u n d e r th e co n d itio n s of so cialist econom y.

86 A. P om orska

p rin c ip le s as a fo u n d a tio n of th e ta x a tio n sy ste m , in c lu d in g also th e a g r ic u ltu r a l tax es. T he fa c t is v e r y s trik in g b o th a g a in st th e b a c k g ro u n d of w e ll a d v a n c e d stu d ie s in th is fie ld in b o u rg eo is fin a n c e stu d ie s an d in v iew of th e sp ec ia l p o litic a l a n d socio-econom ic im p o rta n c e of th e s e p ro b le m s in so cialism as w e ll as th e e x is tin g ric h e x p e rie n c e of ta x a ­ tio n p ra c tic e in so cialist sta te s. A lth o u g h one so m etim e s e n c o u n te rs o p i­ n io n s th a t, w ith th e r e la tiv e ly s h o rt h is to ric a l e x p e rie n c e of so cialist s ta ­ tes, th e fo rm u la tio n of g e n e ra l ta x a tio n p rin c ip le s s h o u ld s till be d e ­ la y e d ,1 n e v e rth e le s s it is c e rta in ly one of th o se s ig n ific a n t p ro b lem s w h o se s o lu tio n s c a n n o t be ev a d e d b y th e so cialist d o c trin e in th e fu tu re .

So f a r p ra c tic a l fu n c tio n in g of so cialist a g r ic u ltu r a l ta x a tio n c le a rly show s th a t, b esid es th e w h o le ric h n e s s a n d v a r ie ty of o rig in a l c o n s tru c ­ tio n s a p p lie d in p a r tic u la r sta te s, th e r e e x ist som e r e c u rrin g fe a tu re s w h ic h a re com m on to all so c ia list s ta te s a n d w h ic h h a v e a c h a ra c te r of g e n e ra l d e v e lo p m e n ta l re g u la ritie s of so cialist a g r ic u ltu r a l ta x a tio n . T h e id e n tific a tio n of su c h com m on fe a tu re s , th e ir an a ly sis, a n d c ritic a l e v a ­ lu a tio n w ill c o n s titu te fo r u s an in itia l, b u t also n e c e ssa ry , stag e of e n q u ir y on th e w a y of a r riv in g a t an o u tlin e of th e f u tu r e d ire c tio n s in th e d e v e lo p m e n t of th e ta x a tio n s y s te m of so cialist a g ric u ltu re .

In th e fo re g ro u n d of th e s e m o st c h a ra c te ris tic asp e cts of th e e v o lu ­ tio n of r u r a l ta x a tio n sy s te m s th e r e a p p e a rs a p a r tic u la r ly s t r o n g d e v e l o p m e n t a l d y n a m i c s of ta x c o n s tru c tio n s w h ic h fin d its e x p re ssio n in a n u m b e r of ta x re fo rm s, o fte n of q u ite an e sse n tia l n a ­ tu re . T h u s, in C zec h o slo v a k ia th e r e h a v e b een no less th a n fiv e su c h re fo rm s, in H u n g a ry , S o v ie t U nion, a n d P o la n d — fo u r re fo rm s, w h ile in B u lg a ria an d E a st G e rm a n y — th r e e re fo rm s.

T h e g re a t c h a n g e a b ility of ta x c o n stru c tio n s co n cern s p rim a rily th e b u rd e n in g of in d iv id u a l fa rm s an d , g e n e ra lly sp ea k in g , it re s u lts fro m th e la c k of a cle a r, u n e q u iv o c a l, a n d p o ssib ly s ta b le a ttitu d e of so cialist sta te s to w a rd s th e fu n c tio n in g of a sm a ll-sc a le p ro d u c tio n sec to r in a g r i­ c u ltu re , a d e te rm in a tio n of its n a tu r e a n d ro le, as w e ll as its d e v e lo p ­ m e n ta l p ro sp e cts. A sim p le co n se q u en ce of th is is th e fa c t th a t th e th e o ry h as so f a r fa ile d to p ro v id e a g e n e ra l co n c ep tio n of so cialist a g r ic u ltu r a l ta x a tio n , its m a in fu n c tio n s a n d p rin c ip le s. F ro m th e b eg in n in g , th e s y ­ stem s of a g r ic u ltu r a l ta x a tio n o p e ra tiv e in p a r tic u la r c o u n trie s h a v e b een a n d s till a re sh a p e d by th e p re s su re s of im m e d ia te , c u r re n t, a n d o ften c h a n g e a b le d e m a n d s of p a r tic u la r sta g e s in th e d e v e lo p m e n t of th e se s ta te s r a th e r th a n b y th e p o s tu la te s of so cialist fin a n c ia l d o ctrin e . T h us, m o d ific a tio n s in th e s y ste m of in d iv id u a l fa rm s ta x a tio n h a v e b een d e ­

1 Cf. J. H a r a s i m o w i c z : Finanse i p r a w o fi n a n s o w e (Finances and Fi­ nance L aw). W arszaw a 1980, p. 127.

te rm in e d b y ch an g es ta k in g place in econom ic and p o litic a l life, e sp e ­ c ia lly by th e tra n s fo rm a tio n s in th e s tr u c tu r e of a g ric u ltu re , as w e ll as d iffe re n t ta sk s im posed on a g ric u ltu ra l econom y in successive y e a rs of p o st-W o rld W a r II d ev e lo p m e n t, esp ecially in re sp e c t to th e v a rie d a ssu m p tio n s of s ta te p olicy to w a rd s in d iv id u a l farm s. M uch m o re sta b le h a v e b een th e g e n e ra l p rin c ip le s of b u rd e n in g socialized fo rm s of a g ri­ c u ltu ra l econom y, to w a rd s w h ich fro m th e v e ry b e g in n in g a n d w ith fu ll co n sisten cy th e policy of a ll-e m b ra c in g su p p o rt of th e ir d e v e lo p m e n t a n d of . e n s u rin g fa v o u ra b le co n d itio n s fo r th e m to ach iev e p o ssib ly h ig h e st p ro d u c tio n p ro fita b ility h as alw ay s b een realized . T a x a tio n r e ­ fo rm s w h ic h h av e ta k e n place w ith in th is fo rm of o w n e rsh ip co n c ern e d p rim a rily co rrec tio n s in th e v e ry a m o u n t of th e ir b u rd e n (the lo w e rin g of ta x ra te s, in tro d u c tio n of n ew ta x re d u c tio n s and e x e m p tio n s or th e ex p a n sio n of th e ex istin g scope of su ch form s), aim in g a t a g ra d u a l lib e ra liz a tio n of th e lev el of th e ir to ta l ta x b u rd e n .

T h e second com m on d e v e lo p m e n ta l fe a tu re of th e sy stem s of a g ric u l­ tu r a l ta x a tio n in so cialist s ta te s is th e e v i d e n t e v o l u t i o n o f t h e f u n c t i o n s o f a g r i c u l t u r a l t a x a t i o n fro m s tric tly fiscal, th ro u g h co n tro llin g , to s tim u la tin g fu n ctio n s. A fte r a re la tiv e ly s h o rt p e rio d of w a r co m m u n ism in th e S o v iet U n io n an d th e y e a rs 1945— 48 in th e re m a in in g E u ro p e a n socialist co u n trie s, in w h ich n a rro w ly u n d e r ­ sto o d fiscal ta sk s w e re v iew ed as p rim a ry in a g r ic u ltu r a l ta x a tio n e v e ­ ry w h e re , in th e 1950’s th e re o cc u rre d an e v id e n t p re d o m in a n ce (b o th in d o c trin e an d in p ra ctice) of th e co n tro llin g ta sk s of ta x a tio n , m o reo v e r, w ith stro n g class o v erto n es. In th a t period , a g r ic u ltu r a l ta x a tio n h a d an a d d itio n a l d u ty to re c o n s tru c t o w n e rsh ip re la tio n s in v illag es by w a y of lim itin g an d g ra d u a lly su p erse d in g c a p ita list e le m e n ts w h ich w e re th e n em b o d ied by th e so-called ’’k u la k ” fa rm s, b y c o u n te ra c tin g th e process of sm a ll-sc a le fa rm s tu rn in g into c a p ita lis t fa rm s, an d b y p ro v i­ d in g e ffe c tiv e p ro te c tio n to p e tty fa rm e rs a n d m id d le -size fa rm s, as w e ll as c re a tin g e x c e p tio n a l p re fe re n c e s fo r th e f irs t socialized fa rm s of a g r i­ c u ltu ra l eco no m y ju s t th e n com ing into ex isten c e. B u t a lre a d y a t th e e n d of th e 1950’s th e re o c c u rre d a co m plete d e p a rtu re fro m th is class co n c ep tio n of a g r ic u ltu r a l policy in so cialist sta te s and, in con seq uen ce, a g r ic u ltu r a l ta x a tio n also b eg an to lose its p re v io u s c h a ra c te r of a d ra stic m e a su re e lim in a tin g c e rta in social classes an d u n d e rm in in g th e econo­ m ic basis of th e ir ex isten c e; sim u lta n e o u sly , th e fiscal aim a n d th e con­ tro l of th e d e v e lo p m e n t of th e d e sira b le a c tiv ity of p riv a te fa rm s re g a in e d th e ir im p o rta n c e .2

2 Cf. J. L u b o w i c k i : P o li ty k a p o d a t k o w a w Polsce L u d o w e j (T axation P o ­

licy in P e o p le ’s Poland). Z eszyty N aukow e U n iw ersytetu Łódzkiego. 1962, vol. 26,

88 A. Pom orska

S in c e th e 1960’s th e p re d o m in a n c e of w id e ly u n d e rsto o d s tim u la tin g ta s k s becom es m o re an d m o re e v id e n t. T h e p rio rity of its s tim u la tin g fu n c tio n , cro w n in g th e e v o lu tio n of a g r ic u ltu r a l ta x a tio n , h a s b e e n c a u ­ sed b y th e n e c e s s ity of s a tis fy in g e v e r g ro w in g co n su m p tio n n ee d s of m o d e m so cialist so cieties; th e se n e e d s c a n n o t be m e t w ith o u t fu r th e r , q u ite c o n sid e ra b le in c re a se in a g r ic u ltu r a l p ro d u c tio n .

In th e w h o le co m p lex p ro g ra m of s tim u la tin g th e g ro w th of a g ric u l­ tu r a l p ro d u c tio n a c e rta in ro le m u s t also be p la y e d by a g r ic u ltu r a l ta x a ­ tion. T od ay, th e m a in c rite rio n of th e e ffe c tiv e n e ss of th e sy ste m of r u r a l b u rd e n s m u s t th e re fo re be lo ok ed fo r in its effec ts on th e sh a p in g of a p p r o p ria te p ro d u c tio n a ttitu d e s an d in te re s ts of s u b je c ts w o rk in g in a g ric u ltu re , c o n firm e d firs t of all b y an in c re a se in a g r ic u ltu r a l p ro d u c ­ tion , so th a t in co n seq u en ce th e c o n tro llin g ta sk s an d fisca l efficien cy of th e ta x m u s t becom e s u b o rd in a te fu n c tio n s.

C le a rly e m p h a siz in g th e p re d o m in a n c e of th e s tim u la tin g ta sk s of a g r ic u ltu r a l ta x a tio n , a t th e sam e tim e one. sh o u ld p ay a tte n tio n to tw o sig n ific a n t p ro b le m s, n am ely :

— f ir s t of all, to th e w id e th e o re tic a l p o ssib ilities o ffe re d b y th e ta x w h o se m u ltid ire c tio n a l u tiliz a tio n m a y becom e an in s tr u m e n t a ffe c tin g b o th econom ic a n d social p ro cesses in th e v illag e. A s so cialist p ra c tic e f u lly co n firm s, b y m e a n s of ta x a tio n one m a y a ffe c t th e in c re a s e in th e v o lu m e of p ro d u c tio n as w e ll as th e d e g re e of its p ro fita b ility , th e r a ­ tio n a l u tiliz a tio n of a ra b le la n d s, a tra n s f o rm a tio n of th e a re a s tr u c tu r e of fa rm s, d e v e lo p m e n t of c e rta in d ire c tio n s in a g r ic u ltu r a l p ro d u c tio n , a n d e v e n som e se c to rs of n o n a g r ic u ltu r a l a c tiv itie s in fa rm s, stim u la tio n of in v e s tm e n t p ro c esses in v illa g e s etc.

— seco n d ly , to b a r rie rs lim itin g th e e ffe c tiv e n e ss of th e s tim u la tin g o p e ra tio n of ta x a tio n w h ic h e x is t in p ra ctice.

T h e fir s t fa c to r w h ic h s ig n ific a n tly w e a k e n s th e p o w e r a n d e ffe c ti­ v en ess of a g r ic u ltu r a l ta x a tio n is th e fr e q u e n t p ra c tic e of im p o sin g on it b o th s tim u la tin g a n d c o n tro llin g fu n c tio n s. F o r th e ir re a liz a tio n th e y re q u ir e q u ite d iffe re n t, ev e n c o n tra d ic to ry , co n d itio n s w h ic h u ltim a te ly lead s to a w e a k e r o p e ra tio n of each of th e m ta k e n se p a ra te ly . T h e re a li­ z a tio n of th e s tim u la tin g fu n c tio n m u s t b rin g c e rta in ta x p re fe re n c e s e ith e r in th e fo rm of an a p p r o p ria te c o n s tru c tio n of ta x b ase (fo u n d ed on e x te r n a l fe a tu re s , n o rm a tiv e in co m e o r re tu r n s ), or sp ecial re d u c tio n s a n d e x e m p tio n s; su c h p re fe re n c e s m u s t n e c e s s a rily co n c ern a ll fa rm s, also in c lu d in g th e m o st p ro fita b le , e c o n o m ic ally stro n g ones; in con­ seq u e n c e , th is m a y f u r th e r d e e p e n th e e x is tin g inco m e d iffe re n tia tio n of p a r tic u la r fa rm s o r th e ir gro u p s. T h e le v e llin g of th e d iffe re n c e s b e tw e e n th e in co m es of p a r tic u la r fa rm s o p e ra tin g u n d e r v a rio u s o b je c ­ tiv e n a tu r a l- p r o d u c tiv e co n d itio n s, w h ic h c o n s titu te s th e m a in aim of

th e c o n tro l fu n c tio n , re q u ire s a h ig h ly d iffe re n tia te d sy ste m of th e ir ta x a tio n ; it p a r tic u la rly in d icates a m u ch h e a v ie r ta x a tio n of th e h ig h e st a re a g ro u p s of fa rm s, b rin g in g th e la rg e st incom es. T he p re fe re n c e s d e m a n d e d b y th e s tim u la tin g fu n c tio n of ta x a tio n , in tu rn , a re th u s g ra d u a lly n e u tra liz e d b y a s tro n g ta x d ra in in g a p p lied to th a t g ro u p of fa rm s. T h e re fo re , since w ith in one ta x c o n stru c tio n it is q u ite d iffic u lt in p ra c tic e to re alize b o th th e se fu n c tio n s p a ra lle lly , one sh o u ld tr y to re co n cile th e m b y in tro d u c in g a m u lti-c h a n n e l sy ste m of a g ric u ltu re ta x a tio n in w h ic h p a r tic u la r ta x c o n stru c tio n s could be sh ap e d in re sp e c t to th e re a liz a tio n of one o r th e o th e r fu n ctio n .

T he co n tro l fu n c tio n of ta x e s is con n ected w ith tw o v e ry im p o rta n t issues, n a m e ly , th e v e ry u n d e rs ta n d in g of its essence a n d th e p ro b lem of th e p rin c ip le s on w h ich th e c o n tro l of a g ric u ltu ra l incom es sh o u ld be based. In p ra ctice, th e c o n tro l fu n c tio n s of ta x e s are f r e q u e n tly tre a te d in an e x tre m e ly sim p lified and o n e-sid ed w ay, by id e n tify in g th e m w ith th e n e c e ss a ry re s tric tio n of th e incom es of fa rm s, esp ecially of th o se d e ­ riv in g h ig h e r p ro fits; q u ite e x c e p tio n a l are th e o pp osite cases, th a t is, an a p p ro p ria te lo w e rin g of th e ta x e s fo r fa rm s eco no m ically w e a k e r. It is sig n ific a n t th a t in th is c o u n try ev en to d a y in th e discussio n a b o u t th e s tr u c tu r e of th e sy ste m of th e fin a n c ia l b u rd e n in g of v illages, w h ich has been e sp e cially liv e ly in th e p a s t few m o n th s, th e re are s till opi­ n io n s d e m a n d in g a s tre n g th e n in g of th e c o n tro l fu n c tio n of ta x a tio n w h ich , in th e u n d e rs ta n d in g of som e of th e a u th o rs, consists m e re ly in th e n ee d of a d d itio n a l re stric tio n s of h ig h incom es of fa rm e rs .3

In th e ir opinion, su ch an actio n is in d ic a te d b y th e fo llo w in g c irc u m ­ stan ces:

1) th e risin g p rices of p u rc h a sin g fa rm p ro d u c ts h av e caused a g re a t in c re a se in th e incom es of ru r a l p o p u la tio n w h ich , so fa r, h as s u ffe re d th e effec ts of th e crisis less a c u te ly th a n u rb a n p o p u latio n ;

2) th e d ee p en in g d isp ro p o rtio n in th e incom es of p a r tic u la r a re a g ro u p s of fa rm s c re a te s a n e c e ssity of a t le a st p a r tia l lev ellin g o u t b y m e a n s of ta x a tio n .

W ith o u t g e ttin g too d e e p ly in v o lv ed in th e q u estio n of th e v a lid ity of th e a rg u m e n ts q u o te d abov e,4 I w ould m e re ly like to re c a ll th e fa c t th a t, p a r tic u la rly in th e s itu a tio n of th is c o u n try , w h e n a d y n a m ic in ­ c re a se in a g r ic u ltu r a l p ro d u c tio n is th e only w a y o u t of th e crisis, it is

3 Cf. L. R z e n d o w s k i : P o lity c zn ie tr udne (Politically Difficult). „P o lity k a ” 1983, no 7.

4 The argum ents are stron gly opposed by T. H u n e k: P o lity c z n ie tr u d n e — a m e r y t o r y c z n i e z sensem ? (P o litic a lly Diffic ult — but S u b s t a n ti a lly Reasonable?).

90 A. Pom orska

n e c e ss a ry to c re a te an a p p ro p ria te sy ste m of m o tiv a tio n fo r th e f a rm e rs ’ e ffic ie n t w o rk a n d a c h ie v e m e n t of h ig h p ro d u c tiv ity . T his su p e rio r aim m u st also p re d o m in a te in th e ta x a tio n sy s te m w h ich , to g e th e r w ith th e sy ste m of p rice s of fa rm p ro d u c ts an d a g r ic u ltu r a l m ean s of p ro d u c ­ tio n , as w e ll as th e s y ste m of c re d its, w o u ld p ro v id e fo r p re c is e ly su ch a ttitu d e of fa rm e rs . A lth o u g h th e co n tro l fu n c tio n s of tax es, u n d e rsto o d as a m e a s u re le v e llin g o u t in com e d iffe re n c e s b e tw e e n p a r tic u la r fa rm s, a re a lw a y s im p o rta n t, in c lu d in g th e p re s e n t tim e s w h e n d u rin g a crisis all in co m e in e q u a litie s (re a l an d im a g in a ry ) a re e x p e rie n c e d p a rtic u la rly a c u te ly , th e y m u s t becom e of se c o n d a ry im p o rta n c e . M oreover, a tte n tio n sh o u ld also be p a id to th e fa c t t h a t th e a c c e p ta n c e of th e p rin c ip le of e q u a l d is trib u tio n fo r all sh o u ld n o t b e a p p lie d esp e cially to a g ric u ltu re an d a g r ic u ltu r a l s ta te policy, b ec au se it lead s to a s itu a tio n in w h ich th e re w ill be less a n d less to d iv id e in s u b s e q u e n t d is trib u tio n s .5

In co m p ariso n w ith th e v e ry in te r p r e ta tio n of th e co n c ep tio n of th e ’’co n tro l ta s k s ” of tax es, e v e n m o re d o u b ts a re ra ise d b y th e q u estio n of p rin c ip le s on w h ic h th e sy s te m re g u la tin g r u r a l inco m es sh o u ld be based in so cialist econom y. So fa r th e so cialist science of fin a n c e h as n o t d e a lt m u c h wTith th is p ro b le m .6 T he p re p a ra tio n of a c a ta lo g u e of p r in ­ ciples re g u la tin g f a r m e r s ’ in co m es is an e x tre m e ly d iffic u lt a n d cDmpli- c a te d u n d e r ta k in g since it n e c e s s ita te s ta k in g in to ac co u n t m a n y d iffe r r e n t fa c to rs, o fte n m u tu a lly opposed, to d e te rm in e th e fin a l fo rm of th e p o s tu la te d p rin c ip le s. O ne m u s t h e re ta k e in to ac co u n t p u re ly econom ic asp e cts (e n su rin g an a p p r o p ria te d e g re e of p ro d u c tio n p ro fita b ility ), so­ cial a sp e cts (e n s u rin g a m in im u m in com e an d ta k in g in to co n sid e ra tio n th e d e g re e of h o u se h o ld c o n su m p tio n b u rd e n in g ), as w e ll as e g a lita ria n e le m e n ts w h ic h d e m a n d a g ra d u a l e q u a liz a tio n of in com es d e riv e d in p a r tic u la r g ro u p s of fa rm s a n d a m a in te n a n c e of a p p ro p ria te re la tio n s b e tw e e n th e le v e l of a g r ic u ltu r a l in co m es a n d a v e ra g e w a g es in so ciali­ zed econom y. F in a lly , su ch c o n sid e ra tio n s m u s t also in v o lv e th e s tim u la ­ tin g a sp e cts w h ic h re q u ir e q u ite an op p o site tr e a tm e n t in incom e con ­ tro l pro cesses a n d w hose so u rc es a re fo u n d in an a v e ra g e e ffo rt an d

5 Ib id e m .

6 T hus, am ong the fe w P o lish stu d ies w h ich m erely fra g m en ta rily and occasio­ n a lly touch the p rob lem of the p rin cip les of such control, atten tion should be paid to tw o papers by Z. K o z ł o w s k i : S z k i c te o r ii so c ja listy c z n e g o p o d a t k u ro ln i­

czego (A n O utline of th e T h e o r y of S ocia lis t A g r ic u l tu r a l Taxation), ty p e s c r ip t , In ­

sty tu t F in an sów , W arszaw a 1965, and P o d s t a w o w e z a s a d y str u k tu r a ln e s o c j a li s ty c z ­

nego p o d a t k u roln iczego (The M ain S tr u c tu r a l P rin c ip le s of S ocia lis t A g ricu ltu r a l Taxation). „E konom ista” 1966, no. 2, as w e ll as H. R e n i g e r ’ s: P r o b l e m p o d s t a ­ w y w y m i a r u w s o c j a l i s t y c z n y m p o d a t k u r o l n ic z y m o k res u p r z e jś c i o w e g o (The P r o ­ b le m of T a x A s s e s s m e n t Base in S ocia lis t A g r ic u ltu r a l T a x a ti o n in th e T r a n s i ti o ­ nal Period), Toruń 1963.

sk ill of th e fa rm e r an d incom es d eriv e d by h im due to g re a te r effo rts, special sk ills, an d his ow n th riftin e ss .

T h e second fa c to r w h ich s tro n g ly w e a k e n s th e s tim u la tin g o p e ra tio n of so cialist a g r ic u ltu r a l ta x a tio n is to be fo u n d in re la tiv e ly slig h t fi­ n a n c ia l effe c ts b ro u g h t a b o u t b y th e em p lo y ed p re fe re n c e s a n d m o st f r e q u e n tly a p p e a rin g as ta x re d u c tio n s an d to ta l o r te m p o ra ry e x e m p ­ tio n s. O n th e w h ole, it re s u lts fro m a g e n e ra lly low lev el of r u r a l ta x b u rd e n s. A fte r all, th e ta x p ro p e rly fu lfills its s tim u la tin g ta s k s o n ly if it c o n stitu te s a co n sid erab le p e rc e n ta g e of incom e an d n e t o u tp u t of th e fa rm . B esides, one sh o u ld also b e a r in m in d th e fa c t th a t, along w ith th e a d v a n c in g process of th e in c re a sin g m a rk e ta b ility , th e re also in c re a ­ ses th e ro le of th e p rice s of a g ric u ltu ra l p ro d u c ts as th e m ain fa c to r d e ­ te rm in in g p ro d u c tio n p ro fita b ility and, th e re fo re as an in s tru m e n t con ­ tro llin g th e in c re a se in th a t p ro d u c tio n ; a t th e sam e tim e, th e ro le of a g r ic u ltu r a l ta x e s decreases. T he n ew sy stem s of p rices of fa rm p ro d u c ts p u rc h a se , in tro d u c e d in so cialist s ta te s in re c e n t y ea rs, are c o n s tru c te d m a in ly in re sp e c t to u tiliz in g th e m as in s tru m e n ts a ffe c tin g th e in cre ase in p ro d u c tio n efficien cy an d its s tru c tu re , w h ic h re s u lts in a g re a te r im ­ p o rta n c e of th e p rim a ry incom e d is trib u tio n w ith a sim u lta n e o u s w e a k e ­ n in g of th e ro le of se c o n d a ry d is trib u tio n in w h ich th e m ain role is p la y e d b y th e b u d g e t.7

F in a lly , th e lim ite d effe c tiv e n e ss of ta x s tim u li also re s u lts fro m th e n e c e ssity of in tro d u c in g m a n y v a rio u s in c e n tiv e s of b o th fin a n c ia l an d n o n -fin a n c ia l n a tu re , of v a ry in g force of o p e ra tio n (ob jectiv e an d su b je c tiv e ), fo r th e fu ll re a liz a tio n of n u m e ro u s an d m u ltip le ta s k s im ­ posed on a g ric u ltu re . In th is situ a tio n th e effec tiv en e ss of ta x a tio n s ti­ m u li m ay , as a ru le , be ac h iev ed in p ra c tic e o n ly w h en th e y a re in c o r­ p o ra te d in to a w h o le sy ste m of a p p ro p ria te ly c o o rd in a ted a n d con si­ s te n tly o p e ra tin g econom ic in c e n tiv e s an d o th e r u n d e rta k in g s of le g a l- -a d m in is tra tiv e c h a ra c te r.

T h e th ir d r e g u la rity cle a rly o b serv ab le in th e d e v e lo p m e n t of socia­ list a g r ic u ltu r a l ta x a tio n is a g r a d u a l e x p a n s i o n o f t h e a g r i c u l t u r a l t a x a t i o n s y s t e m an d a decisive d e p a rtu re fro m th e p rin c ip le of a sin g le a g r ic u ltu r a l tax . T he process h as been p a r tic u ­ la r ly e v id e n t d u rin g th e la st fifte e n -tw e n ty y e a rs w h e n m ost socialist s ta te s h a v e in tro d u c e d m u lti-c h a n n e l, fa irly e la b o ra te sy stem s of a g ri­ c u ltu ra l b u rd e n s. T h ey a re c h a ra c te riz e d b y a p a ra lle l o p e ra tio n of tw o

7 One of th e exam p les provided b y recent so cia list practice m ay be found in a n e w sy stem of prices and incom e control in agriculture introduced in H ungary in 1980. A w id er d iscussion of the su b ject m ay be found in F e r e n c L a c z o : S y stem regu lacji ek on om iczn o-fin an sow ej na W ęgrzech (A S y s t e m of Eco nomic-

92 A. P om orska

m a in ta x e s, th a t is, a ta x on la n d a n d an in co m e ta x , w h ic h are a d d itio ­ n a lly s u p p le m e n te d b y s till o th e r b u rd e n s. P a r tic u la r ly co m p licated a re ta x sy ste m s of so cialized fo rm s of a g r ic u ltu r a l econom y.

T h u s, fo r e x a m p le , th e c u r r e n t sy s te m of a g r ic u ltu r a l ta x a tio n in H u n g a ry in v o lv es e ig h t s e p a ra te ta x c o n s tru c tio n s,8 in c lu d in g no less th a n fiv e scores of b u rd e n in g a g r ic u ltu r a l p ro d u c tio n co o p e rativ es; 9 in C zecho slo v ak ia u n til 1980 th e r e o p e ra te d fo u r s e p a ra te ta x e s, no w re d u ­ ced to th r e e .10 A lth o u g h in th e S o v ie t U n io n th e re a re fo rm a lly o nly tw o a g r ic u ltu r a l ta x e s , n a m e ly , a ta x on la n d w h ic h b u rd e n s o n ly in d i­ v id u a l fa rm s a n d c o tta g e p lo ts of k o lk h o z m e m b e rs, an d a ta x on k o lkh oz incom e, th e l a t t e r a c tu a lly co n sists of tw o s e p a ra te co n stru c tio n s, n a ­ m ely , a ta x on k o lk h o z n e t in com e a n d a ta x on e x c eed e d fu n d of w a ­ ges p a id to k o lk h o z m e m b e rs an d to o th e r p erso n s em p lo y ed b y th e k o lk h o z .11 A g ric u ltu re ta x a tio n in E a st G e rm a n y is s im ila r an d th e re is also a d o u b le in co m e ta x fro m socialized fa rm s. 12 E v en in P o la n d , w h e re s o m e w h a t tra d itio n a lly th e r e is n o m in a lly o n ly one ta x on la n d in o pe­ ra tio n , since 1970 it h as b e e n s u p le m e n te d b y a second ta x , k n o w n as a c o m p e n sa to ry ta x , w ho se ra n g e of s u b je c ts a n d goods is fa ir ly lim ited , y e t it b u rd e n s som e of th e m o st p ro fita b le k in d s of sp e c ia list p la n t c u l­ tu re s a n d a n im a l b re ed in g .

T h e re are s e v e ra l causes u n d e r ly in g th e e x p a n sio n a n d g ro w in g com ­ p le x ity of th e s o c ia list s y ste m of a g r ic u ltu r e ta x a tio n . U n d o u b te d ly , as h as a lre a d y b e e n m e n tio n e d above, th e f ir s t one is th e im p o sitio n of b o th s tim u la tin g a n d c o n tro l fu n c tio n s on a g r ic u ltu r a l ta x a tio n . S im u l­ ta n e o u s re a liz a tio n of b o th th e s e ta sk s, so ra d ic a lly d iffe re n t, is im p o s­

8 In resp ect to in d iv id u a l farm s th ese are: ta x on land, incom e tax from ru ­ ral population, and turnover ta x on w in e, w h ile in resp ect to so cia lized form s of a g ricu ltu re — ta x e s on incom e, land, production, turn over, and w ages.

9 For a d etailed treatm en t of th e su b ject see: I s t v a n n e N a g y : M agu ayor-

sh ag adoi (T axes in Hungary), In sty tu t F in an sów , P race O środka Inform acji F i­

n an sow ej, W arszaw a 1971, and F e r e n c L a c z o : S y s t e m regulacji..., op. cit. 10 T hus, u n til 1980, the sy ste m of a gricu ltu re burdens included: tax on land, ta x on profit, ta x on w a g es and b onuses con verted in 1977 into a ta x on ex ceed ed w ages and b onuses, and ta x on in com es of p op u lation from agricu ltu ral production. A b ill of 1979 (Zakon ze dne 25 rijna 1979, k terym se m êni a doplnuje zakon o zem êd êlsk e dani, Sb. z 1979 ć 113) elim in a ted the ta x on ex ceed ed w a g es and b onuses.

U For a m ore d etailed d iscu ssio n of th is su b ject see: A. P o m o r s k a : G ł ó w ­

ne k ie r u n k i r o z w o j u s y s t e m u o p o d a t k o w a n i a r o l n ic t w a w Z S R R (The M ain D irec­ tions of th e D e v e l o p m e n t of A g r ic u l tu r a l T a x a ti o n S y s t e m in th e S o v ie t Union),

„ F in a n se” 1982, no. 10.

12 Cf. H. N e u m a n n : ö k o n o m i s c h b e g r ü n d e t e A b g a b e der L PG , T yp III, ^ S ozialistisch e F in a n z w ir tsc h a ft”, 1971, no. 8.

sib le w ith in th e sam e ta x c o n stru c tio n so th a t se v e ra l s e p a ra te ta x e s are b e in g in tro d u c e d each to serv e a d iffe re n t task.

T he e x p a n sio n of r u r a l ta x a tio n sy stem m u st also hav e b een affec te d b y a d e v e lo p m e n t of sp ec ia list secto rs of p la n t and an im al p ro d u c tio n , e v id e n tly n o te d in so cialist sta te s, th o u g h each of th ese secto rs re q u ire s q u ite a d iffe re n t tr e a tm e n t in re sp e c t to ta x a tio n , th u s c re a tin g a n o th e r, n e e d to in tro d u c e new , a d d itio n a l taxes.

A n o th e r cause m a y be fo u n d in th e fu n c tio n in g of n o t on ly socialized b u t also in d iv id u a l fa rm s in th e a g ric u ltu re of socialist sta te s. T h e d iffe ­ re n c e in ta sk s im posed on ta x a tio n sy stem s on th ese tw o d iffe re n t fo rm s of o w n e rsh ip causes a g ra d u a l s tra tific a tio n an d a d e e p en in g d iffe re n tia ­ tio n of th e p rin c ip le s of th e ir b u rd e n in g . In all socialist s ta te s (except P o la n d ) th is u ltim a te ly leads to th e e sta b lis h m e n t of tw o q u ite s e p a ra te ta x a tio n sy ste m s fo r socialized a n d n onsocialized u n its of econom y o pe­ ra tin g in a g ric u ltu re . In th e S ov iet U nion one m ay a c tu a lly sp ea k of th r e e d iffe re n t ta x a tio n sy stem s w h ich d iffe re n tly re g u la te th e p rin c i­ p les of b u rd e n in g kolkhozes, o w n e rs of in d iv id u a l fa rm s, an d kolk ho z m em b ers. D ifferen c es in b u rd e n in g socialized an d in d iv id u a l fa rm s w h ich o cc u r in so cialist co u n trie s a re n o t lim ite d to v ario u s legal b ases re g u ­ la tin g th e sy ste m s of th e ir ta x a tio n , b u t th e y also co n cern th e n u m b e r, k in d , n a tu re , a n d m e th o d s of a sse ssm e n ts of th e ir ta x e s and , in con­ seq u e n ce, d iffe re n t ta x b u rd e n s.

T h e e v e r w id e r e m p lo y m e n t of ta x e s w h ic h b u rd e n socialized fa rm s as in s tru m e n ts e lim in a tin g u n ju s tifie d d iffe ren c es in incom es of p a r tic u ­ la r socialized fa rm s, on th e one h an d , an d on th e o th e r — as in s tr u ­ m e n ts a ffe c tin g a c o rre c t in com e d is trib u tio n w ith in th ese fa rm s, h as re s u lte d in in tro d u c in g n e w so lu tio n s, h ig h ly c h a ra c te ris tic of so cialist ta x a tio n p ra ctice; th e se so lu tio n s concern th e co n stru c tio n of th e v e ry ta x a sse ssm e n t a n d ta x ra te , as w e ll as a cata lo g u e of v a rio u s k in d s of re d u c tio n s a n d ex em p tio n s.

T h u s, th e lim ita tio n of th e incom es ra n g e of socialized fa rm s, re s u l­ tin g fro m v a rio u s o b jectiv e, n a tu r a l and econom ic co n d itio n s of o p e ra ­ tion, is fa c ilita te d in so cialist s ta te s by th e com m on o c c u rre n c e of th e p h en o m en o n of a d ire c t d ep e n d e n c e of ta x asse ssm e n t on th e p ro f ita b i­ lity of a socialized fa rm . T oday th is p rin c ip le is b in d in g in in co m e ta x asse ssm e n t in th e S o v ie t U nion, B u lg aria, an d E ast G e rm a n y , a n d in p ro fits ta x in C zechoslovakia.

T h e ta x a tio n p ra c tic e in C zechoslovakia, H u n g a ry , S o v iet U nion, an d E a st G e rm a n y , p ro v id es c h a ra c te ris tic ex a m p le s of th e in te rfe re n c e of th e le g is la to r in th e m a tte rs of incom e d istrib u tio n w ith in collectiv e fa rm s in o rd e r to e n s u re th e d e v e lo p m e n t of its m a te ria l an d fin a n c ia l bases an d th e n e c e s s a ry g ro w th of its in d iv isa b le fun ds. A ll th e se sta te s

94 A. P om orska

h a v e in tro d u c e d specific ta x c o n s tru c tio n s to e ffe c tiv e ly c o u n te ra c t th e p h e n o m e n o n of u n ju s tif ie d ex c essiv e g ro w th of w ag es fu n d w h ich , as a ru le , ta k e s place a t th e cost of lim itin g p a y m e n ts to in d iv is a b le fu n d s; su ch c o n s tru c tio n s in c lu d e a H u n g a ria n c o m p e n sa to ry ta x b u rd e n in g th e in c re a se of in d iv id u a l m e m b e rs a n d em p lo y ees of a g r ic u ltu r a l p ro d u c tio n co o p erativ es; th te so -c alle d ’’second p a r t ” of th e S o v iet inco m e ta x fro m kolkhozes; th e G e rm a n ta x on th e so -c alle d co n su m ed inco m e (A bgabe a u f d ie K o n su m p tio n ); o r th e ta x on th e s u rp lu s of w a g es an d b o n uses re c e n tly in tro d u c e d in C zech oslo vak ia.

T h e p h e n o m e n o n o f a d e e p e n i n g d i f f e r e n t i a ­ t i o n o f t a x a t i o n p r i n c i p l e s o f s o c i a l i z e d a n d n o n - - s o c i a l i z e d f a r m s , c le a rly o b se rv a b le in so cialist co u n trie s, co n­ s titu te s th e f o u r th d e v e lo p m e n ta l f e a tu r e of so cialist a g r ic u ltu r a l t a x a ­ tion. In th is re sp e c t, q u ite e x c e p tio n a l is th e c u r r e n t sy stem of a g ric u l­ tu r e ta x a tio n in P o la n d . T he re c o g n itio n of p riv a te fa rm s as an in te g ra l en d p e r m a n e n t e le m e n t of o u r a g r ic u ltu r e an d th e ac c e p ta n c e of th e p rin c ip le of eq u a l tr e a tm e n t of a ll th e sec to rs o p e ra tiv e in a g ric u ltu re o b v io u sly h a d to fin d re fle c tio n also in th e ta x a tio n sy stem . O ne e ffec t of th is n ew ta x a tio n p olicy of th e s ta te m a y b e fo u n d in th e ch an g es cf b u rd e n in g s ta te fa rm s a n d a g r ic u ltu r a l p ro d u c tio n co o p e rativ es, in tr o ­ d u ce d in 1981— 82, w h ic h g e n e ra lly aim a t u n ify in g ta x a tio n p rin c ip le s fo r a ll s u b je c ts o p e ra tin g in r u r a l eco n o m y (re g a rd le ss of th e fo rm of o w n ersh ip ).

T h e fifth c h a ra c te ris tic e v o lu tio n a ry f e a tu re of so cialist a g r ic u ltu r a l ta x a tio n is th e fa c t of its a s s e s s m e n t b e i n g b a s e d o n t h e p r i n c i p l e o f e s t i m a t e d n o r m s o f i n c o m e s a n d r e t u r n s ; p re c is e ly in th is w a y th e ta x base is d e te rm in e d in th e C zec h o slo v ak ian ta x on p o p u la tio n in co m es fro m a g r ic u ltu r a l p ro d u c tio n , th e S o v iet ta x on la n d , th e B u lg a ria n in co m e ta x , a n d th e so -c alle d ’’p e r ­ c e n ta g e p a r t ” of th e P o lis h ta x on lan d . O n ly in few s ta te s an d q u ite e x c e p tio n a lly is ta x a sse sse m e n t b ase d on th e so -c alle d e x te r n a l fe a tu re s of th e fa rm , esp e c ia lly on th e a r e a of o w n ed lan d . T his p rin c ip le of a sse ssm e n t is u se d in C zec h o slo v a k ian ta x on lan d , H u n g a ria n incom e tax , a n d in th e so -c alle d ’’q u o ta p a r t ” of th e P o lish ta x on land.

B o th of th e ab o v e m e th o d s of ta x asse ssm e n t, b ased on in d ire c t, s u b ­ s titu te in d ices of fa rm inco m es, c o n ta in s tro n g s tim u li in d u c in g fa rm e rs to in c re a se a g r ic u ltu r a l p ro d u c tio n abo v e th e le v e l sp ecified b y th e e s ti­ m a tio n (in th e case of ta x a sse ssm e n t b ase d on a v e ra g e n o rm s of in co ­ m es o r r e tu r n s ) a n d to u tiliz e ea ch a c re of la n d m o st e ffe c tiv e ly a n d p ro d u c tiv e ly if ta x a s se ssm e n t d e p e n d s on th e a r e a of th e fa rm .

B esides th e tw o m e th o d s, an a ss e ss m e n t of sp ec ia l in co m e ta x on th e basis of n e t in co m e is also a p p lied , th o u g h e x c lu s iv e ly in re s p e c t to a g ri­

c u ltu ra l p ro d u c tio n cooperativ es. Y et, it sh o u ld be c le a rly em p h asiz ed t h a t th is ta x re v e n u e is a s tric tly a r b itr a r y am o u n t. T h us, fo r in stan ce , in th e S o v ie t in com e ta x fro m k olkhozes in th e d e te rm in a tio n of th e v a lu e of n e t incom e o n ly m a te ria l costs are s u b tra c te d , w h ile c o m p le ­ te ly o m ittin g th e su m s of a m o u n ts d ue to th e m em b ers of th e ko lk ho z on ac co u n t of w o rk d a y u n its as w ell as p a y m e n ts to social s e c u rity c e n ­ tra liz e d fu n d .of kolkhoz m e m b e rs.13

Also in th e C zecho slovakian p ro fits ta x , th e ta x a sse ssm e n t base con­ sists in q u ite sp ec ific ally d e te rm in e d v a lu e of book p ro fit of th e coope­ ra tiv e . F o r th e asse ssm e n t of th is ta x in th e fin an c ial re p o rt of th e c o o p e rativ e th e book p ro fit is, on th e one h an d , a p p ro ­ p r i a t e l y e n la rg e d b y th e so -called ad d ed item s (p rip o c ita te ln e po- l o z k y ) 14 an d, on th e o th e r h a n d it is d ec rea sed by th e so -c alle d d e d u c te d ite m s (o d p o c ita te ln e polozky).15 S till d iffe re n t, th o u g h e q u a lly a r b itr a r y , is th e co o p e rativ e incom e su b je c t to ta x a tio n in H u n g a ry an d B u lg aria. T h e H u n g a ria n incom e ta x concern s o n ly th e in com e in te n d e d fo r w ages of th e m e m b e rs an d em p lo y ees of th e co op erativ e, w h ile it does n o t co v e r th a t p a r t of th e co o p e ra tiv e ’s incom e w h ic h h a s been tra n s f e r r e d to su p p ly in d iv isa b le fu n d s; su ch a co n stru c tio n of ta x base is to sec u re th e n e c e s sa ry g ro w th of th e fin a n c ia l base of th e c o o p e ra­ tiv e .16 O n th e o th e r h a n d , th e B u lg a ria n incom e ta x ex c lu d e s fro m th e ta x base b o th incom es tr a n s f e r r e d to in d iv isa b le fu n d s an d p aid as w a ­ ges fo r w o rk to m e m b e rs of th e co o p e rativ e a n d to h ire d w o rk e rs .17

F in a lly , in co nn ection w ith th e n ew ta x co n stru c tio n s on ex ceed e d w ages, re w a rd s, a n d b onuses, in tro d u c e d in so cialist c o u n trie s in th e 1970’s an d 1980’s, th e re a p p e a re d n e w ta x bases w h ich m o st o fte n in c lu ­

13 U k a z P r e z y d i u m a V ierch ovn ego S o v ie ta S S S R „ 0 p o d och odn om nalogie

s kolch oz ov (V iedom osti V ierchovnego S ovieta SSSR , 1965, no. 15) together w ith

am endm ents introduced in 1970 (V iedom osti V ierchovnego Sovieta SSSR , 1970, no. 5). 14 In particular, the added item s include: am ounts by w h ich costs have been en larged or incom es lo w ered contrary to regulations, su b ven tion s and contributions to w h ich the ta x payer w as not leg a lly bound, sum s ex ceed in g the binding lim its of certain groups of costs, obtained endow m ents and su b ven tion s inten d ed to cover costs.

15 The deducted item s include: paid ta x on land, a rise in th is tax on account of n o n -a g ricu ltu ra l activ ities, m em bership fees paid to agrotechnical en terp rises, d ifferen ces b e tw e e n obtained and paid p en alties, and others.

16 A w id er d iscu ssion of the su b ject m ay be found in S. C z e s a n y: N o w y

s y s t e m z d a n o w a n i z e m e d e l s k y c h d r u z s t e v v M a dafsku , „Finance a U v e r ” 1970,

no. 12.

17 C f. J. J. M o k a n: W z a je m n o o t n o s z e n i ja a g ra r n o p r o m y s z l ie n n y c h k o m -p le k s o v s b j u d z e t o m v B olgars kiej N arodnoj R ie s-pu blik ie, „F inansy SS S R ” 1975,

96 A. P om orska

de a s u rp lu s of w ag es a n d b o n u ses abo ve th e ir p re d e te rm in e d n o rm a tiv e lev els o r an in c re a se in th e a m o u n t of a m o n th ly incom e p e r one coope­ ra tiv e em p lo y ee in re la tio n to its b ase v alu e.

T h e n e x t com m on f e a tu r e of so cialist s y ste m s of a g r ic u ltu r e b u rd e ­ n in g is a s e p a r a t e t a x a t i o n o f s p e c i a l i s t a g r i c u l t u ­ r a l p r o d u c t i o n .

In m o st so cialist s ta te s th e re is a p ra c tic e to s e p a ra te c e rta in k in d s of p la n t an d a n im a l p ro d u c tio n in to so -c alle d sp e c ia list se c to rs a n d to ta x th e m s e p a ra te ly e ith e r w ith in th e a g r ic u ltu r a l ta x o r w ith o th e r, p u rp o ­ s e fu lly in tro d u c e d ta x e s. Y et, th e v e ry in co m e s u b je c t to ta x a tio n fro m such sec to rs is c a lc u la te d in tw o w ay s, e ith e r b y sp ecial e stim a te d n o rm s of incom es a n d r e tu r n s o r on th e b asis of a c tu a lly d e riv e d in com es fro m th em . S u c h a m e th o d of s e p a ra te ta x a tio n of sp e c ia list sec to rs is u sed in C zech o slo v ak ia, E ast G e rm a n y , P o la n d , a n d H u n g a ry . O n ly in th e S o v ie t U nion all th e k in d s of fa rm c u ltiv a tio n s, re g a rd le s s of th e ir p ro ­ fita b ility , a re tr e a te d e q u a lly in re s p e c t to ta x a tio n .

In tho se s ta te s in w h ic h th e in s titu tio n of sp e c ia list sec to rs is k n o w n , th e ra n g e of s e p a ra te ta x a tio n s d iffe rs. In C zech o slo v ak ia s e p a ­ r a te ta x a tio n co v ers no less th a n e le v e n k in d s of p la n t c u ltiv a tio n a n d th re e k in d s of a n im a l p ro d u c tio n a n d e v e n com m o n sto c k b re e d in g , if c a rrie d o u t on a la rg e r sca le o r if d on e b y a p e rso n w ho is n o t a fa rm e r.

T h e s p e c ia list sec to rs m e n tio n e d ab o v e a re c o v e red b y th e ta x on th e in co m e of p eo p le fro m a g r ic u ltu r a l p ro d u c tio n ; 18 th e o n ly c h a ra c te ­ ris tic e x c e p tio n in th is fie ld is th e b u rd e n in g w ith com m on inco m e ta x of p a r tic u la r ly h ig h in co m es fro m sp e c ia list a g r ic u ltu r a l p ro d u c tio n (a n ­ n u a l incom es ex c e e d in g 20 000 kcs). T he in co m e ta x of sp e c ia list sec to rs c o n c ern s th e a c tu a lly d e riv e d inco m es in m o n e y a n d in k in d (d u rin g th e y e a r p re c e d in g th e ta x a tio n y ea r), a f te r a d e d u c tio n of th e costs of th e ir a c h ie v e m e n t. If th e ta x p a y e r does n o t d o c u m e n t th e a m o u n t of e x p e n ­ ded costs th e y a r e s u b tra c te d as a lu m p s u m . 19

In P o la n d th e lis t of s p e c ia lis t c u ltu re s c o v e red b y s e p a ra te ta x a tio n in th e fo rm of a c o m p e n sa to ry ta x re c e n tly in c lu d e s six k in d s o f p la n t c u ltu re s an d one k in d of sto ck b re e d in g , th o u g h o n ly u n d e r th e co n d i­ tio n t h a t th e y a re c a rrie d o u t on a la r g e r scale, th a t is, if th e in com e fro m th e m c a lc u la te d on th e basis of sp ecial e s tim a te d in co m e n o rm s

18 It is w orth n otin g that th is ta x also concerns m em bers of agricultural pro­ duction coop eratives and w ork ers in sta te farm s in resp ect to incom es d erived from th ese sp ecia list sectors.

19 Thus: in v in e cu ltiv a tio n sub tracted costs are eq u al to 40% of actu a lly d eri­ ved in com es, in th e c u ltiv a tio n of other sp ecia list p la n t cultu res — 30%, w h ile in sp ecia list anim al production — 50% of a ctu a lly d erived incom es.

ex ceed s th e su m fre e fro m th e c o m p e n sa to ry ta x (to d ay it is a b o u t 300 000 zloties p e r y e a r).20

L ik e in P o la n d , th e p rin c ip le of lim itin g th e a p p lic a tio n of s e p a ra te ta x a tio n on sp e c ia list sec to rs o n ly to la rg e -sc a le p ro d u c tio n is also b in ­ d in g in E a st G e rm a n y . T he tu rn o v e rs an d incom es d e riv e d b y sp ec ia list g a rd e n an d o rc h a rd fa rm s fro m a la rg e -sc a le sale of v eg e ta b les a n d f r u it a re s u b je c t to a s e p a ra te b u rd e n in th e fo rm of a g e n e ra l tu rn o v e r ta x a n d incom e tax . T oday, sp ecial ta x e s a re im p osed on th e tu rn o v e rs an d incom es d e riv e d fro m th e sale of a n im al p ro d u c ts fro m a la rg e -sc a le sto ck b re e d in g b y p erso n s w ho a re no t fa rm e rs . S im ila rly to C zechoslo­ v a k ia , th e in com e fro m th e se sp e c ia list sec to rs s u b je c t to ta x a tio n is d e ­ te rm in e d on th e basis of a c tu a lly d eriv e d incom es a f te r s u b tra c tio n of a lu m p su m of p ro d u c tio n costs.21

In H u n g a ry a se p a ra te ta x a tio n in th e fo rm of a sp ecial tu rn o v e r ta x on w in e is im p o sed on incom es d e riv e d fro m v in e c u ltiv a tio n w h ich , u n ­ d e r th e sp ecific co n d itio n s of H u n g a ria n v illages, c o n stitu te s a p a r tic u ­ la r ly w id e sp re a d , tra d itio n a l b ra n c h of a g r ic u ltu r a l p ro d u c tio n .22 C o n­ t r a r y to th e in te n tio n s of th e leg islato r, th is ta x , w h ich b u rd e n s b o th th e p ro d u c e rs a n d s e lle rs of w in e a n d all w in e p ro d u c ts (m usts, ju ices etc.) h a s no m a jo r fiscal sig n ifican c e in p ractice, m a in ly b ecau se of th e b in ­ d in g ru le of d e te rm in in g th e a m o u n t of p ro d u c e d w in e b y th e ta x p a y e r h im se lf w ho can h a r d ly be e x p e c te d to be o v e rsc ru p u lo u s in th is case.

* * *

T h e g e n e ra l re g u la ritie s of th e ev o lu tio n of so cialist a g ric u ltu re ta x a ­ tio n p re s e n te d ab ove by no m ean s c o n stitu te an e x h a u s tiv e an d com p le­ te ca talo g u e; a p a r t fro m th e m , o ne m ay d is tin g u ish s till o th e r fe a tu re s c h a ra c te ris tic of a g ric u ltu r e ta x a tio n , su ch as, to give b u t few ex a m p le s, its p ro g re ssin g p e rso n a liz a tio n ex p re sse d b y th e w id e n in g a c c o u n t ta k e n of th e in d iv id u a l a n d fa m ily s itu a tio n of th e ta x p a y e r in d e te rm in in g ta x asse ssm e n t, e v id e n tly in c re a sin g o b jectiv e ra n g e of th e tax es, a n d se ­ v e ra l o th ers. H o w ev er, th e y still re q u ir e s e p a ra te an a ly se s an d re se a rc h .

20 Cf. U sta w a (Bill) of 28 July, 1983, about com pensatory ta x (Dz. U. No. 42, item 188) and R ozporządzenie R ady M inistrów of 28 July, 1983, about the com p en ­ satory tax (Dz. U . No. 42, item 189).

21 V erordnung über die B esteu eru n g der U m sätze und G ew in n e aus dem V er­ k au f von E rzeu gn issen des G arten- und T ierproduktion privater P rod u zen ten vom 18. D ezem ber 1972, „G esetzb latt der D D R ” 1972, T eil II, No. 74.

22 R ozporządzenie M inistra F in a n só w No. 49 of 29 D ecem ber, 1970, PM concer­ ning the realization of R ozporządzenie R ady M inistrów No. 36 of 27 Septem ber 1970 K om . about the turnover ta x from population (from m aterials tran slated into P o lish by the M in istry of Finance).

98 A. P om orska S T R E S Z C Z E N I E

A rtyk u ł p rzed staw ia ogóln e p ra w id ło w o ści rozw oju socjalistyczn ego podatku rolniczego. A utorka an a lizu je fu n k cjo n o w a n ie tego podatku zw racając u w agę na p od staw ow e cech y p osiad ające charakter ogóln ych p ra w id ło w o ści ro zw ojow ych so ­ cjalistyczn ego podatku rolniczego.

Do najbardziej ch a ra k tery sty czn y ch cech e w o lu cji sy stem u opodatkow ania w si a u tork a zalicza siln ą d yn am ik ę rozw ojow ą zasad obciążenia, która znalazła sw ój w yraz w całym szeregu reform p od atk ow ych i to o charakterze zasadniczym . I tak: w C zech osłow acji m iało m iejsce aż 5 tak ich reform , na W ęgrzech, w ZSRR i P o l­ sce — 4, a w B u łg a rii i w N RD — 3 reform y.

D rugą w sp ó ln ą cech ą rozw ojow ą sy stem ó w opodatkow ania roln ictw a p a ń stw so cja listy czn y ch je s t w yraźn a ew o lu cja fu n k cji podatku rolniczego od czysto fis k a l­ n ych poprzez reg u la cy jn e aż do stym u lacyjn ych . E ksponując w yraźn ie prym at za ­ dań sty m u la cy jn y ch podatku rolniczego, autorka zw raca jed n ocześn ie u w agę na dw ie istotn e k w e stie i po p ierw sze — na tk w ią ce w podatku szerok ie teoretyczn e m o żliw o ści w ielo k ieru n k o w eg o w y k o rzy sta n ia go jako in stru m en tu od d ziaływ an ia i to zarów no na p rocesy gospodarcze, jak i sp ołeczn e w si, po drugie — na is tn ie ­ jące w p rak tyce b ariery, ograniczające sk u teczn ość bodźcow ego działania podatku. T rzecią p ra w id ło w o ścią d otych czasow ego rozw oju socja listy czn eg o podatku rol­ n iczego jest sto p n io w e rozb u d ow yw an ie się sy stem u opodatkow ania roln ictw a i zd e­ cy d o w a n e od chodzenie od zasady jed yn ego podatku rolnego.

C zw artą cech ą rozw ojow ą so cja listy czn eg o podatku rolnego je st p ogłęb iające się zróżn icow an ie zasad op od atk ow an ia u sp ołeczn ion ych i n ieu sp ołeczn ion ych gosp o­ d arstw rolnych. W yjątk iem w tym zak resie jest a k tu aln y sy stem opodatkow ania ro ln ictw a w P olsce, gdzie p o lity k a podatkow a zm ierza do u jed n olicen ia zasad opo­ d atk ow an ia w sz y stk ic h (bez w zg lęd u na form ę w łasn ości) podm iotów gospodaru­ jących na w si.

P ią ty m zn a m ien n y m rysem e w o lu cy jn y m socja listy czn eg o podatku rolniczego je st oparcie jego w y m ia ru w zasad zie na szacu n k ow ych norm ach przychodow ości lub d ochodow ości. v

D alszą w sp ó ln ą cechą so cja listy czn eg o sy stem u obciążania roln ictw a jest od­ rębne op od atk ow an ie sp ecja listy czn ej produkcji rolnej.

A utorka n ie rozpatruje szczeg ó ło w y ch k w e stii podatku rolniczego, takich jak choćby: postępująca jego person alizacja, w yrażająca się w coraz szerszym u w zg lęd ­ n ian iu przy w y m ia rze podatku sy tu a cji rodzinnej i osobistej podatnika, w yraźn ie rozszerzający się zakres p rzed m iotow y podatku i inne, które w y m a g a ły b y odrębnej a n a lizy i opracow ania.

Р Е З Ю М Е В статье п редставлен ы общ ие закон ом ерности развития социалистического сел ьск охозяй ств ен н ого налога. Его ф ун к ц и он и р ован и е рассм атривается с точки зрен и я основны х черт, п р едставл яю щ и х собой общ ие закон ом ерности развития социалистического сельск охозяй ств ен н ого налога. В числе наиболее хар ак тер н ы х черт эволю ции рассматриваемой системы автор назы вает сильиую динам ик у развития правил налогооблож ен и я, в ы р а ж ен ­ ную в ряде р еф ор м налоговы х систем принципиального характера: в ЧССР имели м есто 5 так и х реф орм , в ВНР, СССР и П Н Р — 4, а п Н РБ и ГДР — 3.

Второй общ ей чертой развития систем налогооблож ения сельского хозя йства в социалистическ их странах является эволю ция ф ун к ц и и налога от сугубо ф и ск ал ьн ой ч ер ез регули рую щ ую к стимулирую щ ей. А кцентируя примат стим у­ лирую щ ей ф ун к ц и и сел ьск охозяй ственного налога, автор одноврем енно обращ а­ ет внимание на две сущ ественн ы е особенности: во-первы х, за л о ж ен н ы е в налоге ш ирокие теоретич еские возм ож ности разнонаправленного его использования в качестве инструмента влияния как на экономические, так и на общ ественны е процессы в деревне, во-вторы х, сущ ествую щ и е на практике барьеры, ограничи­ ваю щ ие эф ф ек ти в н ость стим улирую щ его действия налога. Третья законом ерность развития сельск охозяй ственного налога до н астоя щ е­ го времени заклю чается в постепенном расш ирении системы налогооблож ения сельского хозя йства и реш ительном отходе от принципа единого сел ь ск о х о зя й ­ ственного налога. Ч етвертой чертой развития социалистического сел ьск охозяй ственного налога я вляетяся углублени е ди ф ф ер ен ц и ац и и принципов налогооблож ен ия обобщ ест­ вленн ы х и необобщ ествленны х хозяйств. И склю чение в этой области составляет ны неш няя система налогооблож ен ия сельского хозя й ства в П ольш е, н ап рав лен ­ ная па униф икац ию принципов налогооблож ения всех хозяйств, независимо от ф орм ы собственности. Пятая чарактерная черта социалистического сельск охозяй ственного налога — это его основа, которой сл уж ат в принципе оценочны е нормы п р и хода или дохода. Дальн ейш ей общ ей чертой социалистической системы н алогооблож ен ия сел ь ­ ского хозя й ства я вляется особая трактовка специализированной сел ь ск о х о зя й ­ ственной продукции. Автор не рассматривает частны х вопросов сел ьск охозяй ственного налога, таких, как, например: уси л ен и е его индивидуализации, которая вы раж ается во всё больш ем уч ете семейного и личного п олож ения налогоплательщ ика, явное расш ирени е сф ер ы действия налога и других вопросов, требую щ их отдельной разработки.