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The article is devoted to the European monetary system instituted in Dec. 1978. It became a result of the long lasting search for stabilizing currency relations between member states of the European Community. Therefore, also the said search is discussed in consideration of the Treaty of Rome provisions of 1957. Particular emphasis wa slaid on theses of the Werner report on the economic-monetary union and of the Tindemans report on the European union. Much attention was focused on the so-called „currency serpent" which was mentioned in the both reports as a prerequisite to achieve the monetary stability. The initiative of Valéry Giscard d'Estaing and of Helmut Schmidt to constitute the European monetary system was indicated. The system was established by the decission of the European Council of Dec. 1978. The article discusses functions of the European monetary system and its specific parts. The evolution of clearing unit effected in the ECU (European Currency Unit) is presented. The way of calculating ECU, scope of its application is explained together with postulates to modify it and transform into a European currency. There are three types of crediting member states related to the monetary system as well as the system of currency intervention what can prove the range of monetary cooperation among the central banks of the Communities' member states. In the concluding remarks there are several postulates expressed as to improvements in functioning the European monetary system as well as reservations to the possibility of their realization. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

Praca recenzowana / peer-reviewed paper

The article discusses financial provisions of the Enterprise Pact. Most of such provisions regulate the relations between the enterprise and the budget. A characteristic feature of t h e Pact is the absence of new solutions. This is especially true in the case of t h e taxation of enterprises (dividend), which taxation is to be modified to a limited extent only. The same observation can be made about the taxation of wages, for the Pact contains the proposal to replace the Excess Wages Tax by dividend. Such a replacement does not change anything and is in contradiction with the assumptions of market economy. In particular, the employer is allowed to increase wages to the extent to which it can transfer the cost of such wages to the price of goods and services. It would be enough to tax wages with the Personal Income Tax. The Enterprise Pact is accompanied by the Act on Restructuring of Banks and Enterprises. Generally speaking, it is aimed at improving the financial condition of enterprises and banks through the debt restructuring of the former and improving the credit capacity of the latter. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article discusses the conception of the reform of the Polish tax system. The author stresses the need to correlate the tax system with the principles of market economy and tax standards of the European Community and the significance of tax system for carrying out the socio-economic program. The core of the tax system reform is income tax, corporate tax and value added tax. The article presents basic postulates concerning the construction of these three taxes. Main attention is been paid to income tax, due to fiscal significance of this tax and the possibilities of its impact. The author discusses also social elements of income tax, for this issue is often neglected in discussions. As to corporate tax, the need of its integration with income tax was stressed. This is especially important with respect to taxation of profits designated for payments of dividends, where the need to avoid double taxation appears. Besides, the author postulates to exempt from taxation reinvested profits, for this is one of the conditions of the economic growth. As to value added tax, the author stresses the need to avoid regressive taxation; this is possible to achieve by the application of different tax rates. The article is concluded with remarks on local taxes. The author indicates that an important issue is the scope of application of those taxes which are the equivalent of payment for local (communal) services. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The author first presents the stages of monetary integration of the EEC countries and against that backround explains in some detail the principles of functioning of the European monetary system. Special attention was paid to the construetion of the European Currency Unit (ECU) and to the accompanying forms of financial and monetary interventions. esides the author points to the shortcomings of the European monetary system and to the ways of seeking the methods of implementing the monetary union. in connection with the above, the author summarizes main theses of Jacques Delors Report of 1989. The main subject-matter of the analysis is the creation of the European monetary union (I Stage; 1 July 1990), and the Economic and Monetary Union Treaty of December 1991. The author refers to the schedule of implementing the II and III stage of the monetary union and discusses the conditions of convergence of economic and financial policy, related to the implementation of the union. Furthermore the author discusses institutional matters (the foundation of the European Monetary Institute the European System of Central Banks, and the European Central Bank) Against that background the author explains the issuance of ECU cerning uniform European currency. The article is concluded with remarks concerning the adjustment of the Polish monetary system to the conditions of the European monetary union. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The reinstatement of territorial self-government in Poland makes it necessary to solve some basic problems in the area of finances. Three of such problems have been dealt with in this article. Firstly, the author outlines the conception of a system of financing the self-government. Secondly, he presents the solutions in the area of financing adopted in the Act on Territorial Government. Thirdly, he evaluates those solutions. Unfortunately, the solutions contained in the said Act are not satisfactory, for they are deprived of a necessary context. In particular, the sources, of budget revenues of self-government are limited what may negatively affect the self- -government's capacity to carry out its tasks. Besides, the Act bears the marks of legislative haste. Therefore, the article points to the urgent need of amending the statutory provisions in the section regulating the finances of self-government. However, the legislative process should be preceded by the formulation of the conception of local finances, compatible with the European standards. The article presents such a conception and suggests ways of its inclusion into legislation. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The problems of financing the agriculture gain in importance in connection with its so-called „marketization". The article discusses the condition of agriculture and the problems of introducing market elements to agricultural production. The author explains misunderstanding connected with the above question. They are the consequence of the fact that in Poland little is known about the rules of market economy. The author is in favour of financial protection of agriculture in favour of cheap credits, subventions, tax exemptions and reliefs, and foundations of various kinds for agriculture. Without such protection agriculture would not be able to supply the market with sufficient volume of possibly cheap food. The reform of financing the agriculture should constitute the part of general reform of Polish economy. The author suggests that solutions adopted in the 1050s by the EEC should be applied in that respect. The means to be used are: guaranteed prices of food produce, export subventions and agricultural duties. The system of financing the EEC agriculture is of interventionistic character. The introduction of fully developed market mechanisms to Polish agriculture is not possible due to the underdevelopment of agricultural industry and service sectors.

The article discusses the process of formation of internal makret of 12 member states of the European Communities and analyses its implications for Poland. Attention was paid to the fact that European internal market is a consequence of economic integration within the Communities. In June 1985 the Commission prepared for the Council of Ministers the so-called White Paper on the implementation of internal market. Its content is very interesting, for it defines the features of internal market and contains about 300 proposals to implement internal market in various spheres. These proposals are accompanied by a detailed schedule of their realization. By the end of 1988 the Council of Ministers took about 90 decisions with respect to the internal market implementation; further steps are being discussed in working groups. The White Paper was later confirmed by Single European Acts, having the binding force of treaties. Single European Acts define the notion of internal market of member states of the Communities, proclaim the rule of qualified majority vote for decisions taken by the Council and set the deadline for a full realization of internal market for December 31, 1992. Various economic implications for Poland result from the above. It is indispensable for Polish economy to achieve a certain degree of convergence with the economies of member states of the Communities. In order to accomplish it, deep reforms of the structure of economy and management are necessary. The article indicates main directions of reforms and ways of carrying them out. It is a very demanding task for the Polish economic policy. Otherwise, Poland would find itself outside the economic relations with the Communities. Therefore, the article is against „emergency" reforms and instead postulates the realization of far-reaching reforms which would take into account the changes on the economic map of Europe. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article discusses the system of financing agriculture in European Communities. The vital instruments of the system are stressed: crop prices, subsidies and agricultural products' duties towards the third countries. Particular attention is paid to the agricultural prices as these have the crucial impact on the situation of agricultural market. They compose an instrument of interventional shaping of both, crop supplies and the level of farmer incomes. The agricultural duties are also influencing the crop supplies on the Communities' market. Yet, they are of a limited range, what results from the concluded agreements and adopted obligations by the Communities. The supplementary role is played by subsidies in case of crop exports. The agricultural prices in the Communities are higher from these prices at the world market, so in order to sell crops outside of the Communities, they must be subsidized. The common agricultural policy is financed from the European Agricultural Guidance and Guarantee Fund. Most of the expenditures is intended to finance interventions on the agricultural market. Small amounts are to finance the structural reconstruction of the agriculture. The present system of agriculture financing resulted in an agricultural surplus production which became a financial burden. And the possibilities of increases in the agricultural policy financing are limited. It is aimed to limit expenditures for financing common agricultural policy in a gradual way, but solving that problem would call for the radical reform of that policy. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article discusses the issues of an agreement between the two European integration organizations and the systems of financing those groups. In recent times, the negotiations aimed at concluding a treaty between, the European Community and the CMEA are conducted more and more often. Since an important place in relations between the two organizations will fall to financial matters, the article shows similarities and differences in that respect. The article discusses budget economy, taxation, bank organization and currency matters. To attain the integration, the European Communities employ in the first place financial instruments, whereas the main tool to further the integration of the CMEA countries is the coordination of their economic plans, the financial instruments being of secondary importance. However, in future it will be indispensable for the CMEA countries to use more and more often the financial instruments in order to achieve integration. The latter requirement is important also for a future agreement between the two organizations. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article contains two lines of considerations. The first concerns the analysis of the American tax reform of September 1986. The analysis is confined to several basic issues, such as shaping the extent of taxes and their generality. At the same time the author points out gradual decrease of progression and the reduction of the number of tax-rates as the phenomena having multiple and positive socio- -economic effects. Stress has also been laid on the way of treating inflation through the indexation of tax assessment basis what, in turn, makes it possible to tax real income. A characteristic feature of the American tax reform is an attempt to reach generality of taxation. Therefore many tax reliefs and reductions were eliminated; at the same time increased were the possibilities to stimulate the economy through taxes. The second line of considerations is concerned with the possibilities of adopting some solutions of the American tax reform for the purposes of actually prepared reform of general income and value-added tax in Poland. Some elements of the reform are contained in the theses for the second stage of the economic reform. Much more about the conception of both taxes can be found in financial writings. Both taxes are a significant element of the economic reform in general. Hence, the author stresses the need to undertake a thorough assessment of foundations of American tax system and especially of its ties with economic, social and cultural policy. Many solutions of that system might well be adopted in the course of formulating the conception of the Polish tax reform. It is generally stressed that the American reform of taxation was a very important step and that it may be an impulse for rebuilding the economy. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article discusses the indispensability of the reform of Polish tax system. The author begins with the economic, social and political conditions of such a reform. The above background serves him for presenting the shortcomings of the present tax system. The need of tax reform with respect to socialized economy, non-socialized economy and the population has been stressed. As far as the taxes levied on socialized economy are concerned, the author postulates to replace the turnover tax with the value added tax, what would result in limiting fiscal stringency of the former. As to the income tax, the author suggests to reduce its fiscal effects. They limit the self-financing capabilities of enterprises, especially their investment capacities. With respect to taxes levied on non-socialized economy, the postulate of simplifying the forms of their assessment and collection has been put forth. The present forms are not always understandable for taxpayers and, in consequence, difficult to apply. Besides, in this way they limit the scope of private economic activity. The author formulates also the argument about the need of preparing the conception of universal income tax levied on the population. In that context he suggests taking into account the methods of shaping the level of income and prices. He ends his consideration with the thesis pointing to the urgent necessity of reforming the tax system. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

Le problème des propres revenus budgetaires des Communautés Européennes possède son histoire. Elle réculle aux débuts des années cinquante, où on a crée La Communauté Européenne du Charbon et de l'Acier, qui a reçu l'autonomie financière en forme du droit d'imposer les impôts sur les fonderies et les mines. On a résolu autrement le problème des revenus budgetaires dans les traités créant la Communauté Economique et la Communauté Européenne Atomique. Les traités créant ces deux communautés prévoyaient le financement de leur activité en forme des participations des pays membres. Cependant déjà dans le traité romain de 1957 (dans l'art. 201) était renfermé le postulat du remplacement des participations par les propres revenus. Cependant cela exigeait l'accomplissement de quelques conditions, auxquelles appartenaient l'intégration institutionelle des trois communautés, l'intégration de leur économie budgetaire et l'unification des douanes et des impôts. Dans le domaine des conditions financières de l'équipement du budget des Communautés en propres revenus— le rôle essentiel ont joué l'introduction du tarif commun de douane et l'harmonisation de l'impôt sur la valeur additionnée. La date critique de ces démarches a été le mois d'avril 1970, où le Conseil a pris une décision sur le remplacement des participations de membres par les propres revenus. Au début le budget des Communautés Européennes devait être équipé en propres revenus des douanes et des taxe sur la valeur ajoutée, dès 1975, mais le manque de la décision du Conseil sur l'harmonisation de cet impôt a fait impossible l'observation du délai prévu. Cette décision a été prise par le Conseil en mai 1977, mais jusqu'à présent elle est ratifiée par deux pays membres, ce qui a causé que le budget des Communautés est toujours partiellement financé en forme des participations. Sur ce fond apparait le problème de l'autonomie financière des Communautés Européennes et de la compétence supranationale de leurs organes. Ces problèmes constituent l'objet des considérations plus précises. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article discusses several problems from the domain of duty — legislation. It presents such questions as: the notion of duties and their resemblance to taxes. The author claims, that duties are in fact taxes. The problems further discussed in this article are duties collected in commercial and non-commercial turnover. What has been characterized in greater detail are the differences between these two kinds of duties, particularly those concerning their assessment and amount. The author critically evaluates the distinction made between these two. kinds of duties. He claims, that the division into commercial and non-commercial duty is artificial and does not consider economic realities. Therefore, the author is for the abolition of this division. The duties, which are collected from tourists, the so-called non-commercial duties, have also been criticised in the article. In the author's opinion, the integration of socialist countries requires among others free flow of people. Meanwhile, however, the existing duties constitute one of the restraints of the development of tourism. Moreover, in the socialist countries, too much importance is attached ' to duties as instruments forming the market balance. It seems to be a task trespassing the possibilities of duties as such. Duties applied to the flow of tourists are also to limit the exportation of foreign currency. And yet, the really necessary move is the introductioin of a possibility to exchange ' the currency of socialist countries, using at the same time, such rates of exchange which consider the purchasing power of population. The author believes, that it would be highly advisable to abolish such duties in the tourist exchange among Comecon countries. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article discusses the role of law in shaping of the economic relations. It presents relations between law and economy and the possibilities of law in the domain of economy. It has been underlined that there are explicit limits of these possibilities. Trespassing upon them causes the degradation of both law and economy. In the article, the author has analysed the Seym bills of social — economic planning, of prices, of the financial economy of state-owned business, of taxation of state-owned bussines and of banking law. At the same time it has been indicated that these bills do not constitute the economic reform because they lack some kind of a general and common conception. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The subject-matter of the considerations is the construction of a value added tax. The author comments on the issues of the tax assessment basis, tax rates and the methods of calculating the said tax. Special attention was focused on the concept and range of the tax assessment basis since it makes it possible to show the consequences of that tax. The author presents economic, fiscal and social effects of a value added tax. The considerations are illustrated by examples taken from the tax legislation of the EEC countries among which only Greece does not provide for a value added tax. The author refers to postulates of introducing the said tax in Poland. He claims that at present the economic and financial situation in Poland is not mature enough to introduce a value added tax. Therefore he declares first for eliminating the dualism in taxing the turnover and for introducing one tax instead of two taxes applied at present. The turnover tax which is actually under preparation should be a multiple tax with the traits of a value added tax. It would facilitate a gradual transformation of a turnover tax into a value added tax. The author declares for the tax protection of consumption of the poor. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

L'article est consacré aux nouveaux principes de l'imposition de l'artisanat, qui sont entrés en vigueur au mois de janvier 1977. On a montré les motifs du changement des impôts de l'activite artisanale, en accentuant spécialement les motifs socio-économiques. Ce n'est que sur ce fond qu'on a discuté les formes particulières de l'imposition (le droit de timbre, la carte de l'imposition et le forfait contractuel). Dans la partie finale de l'article on a fait une confrontation des conceptions de l'imposition de l'artisanat avec les résolutions acceptées. Il s'agissait surtout d'expliquer en quelle mésure les nouveaux principes de l'imposition deviendront un agent du développement d'offre des services et des produits artisanaux. On a tracé aussi les postulats des changements futurs de la législation d'imposition par rapport à l'artisanat. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

Changes in taxation of non socialized economy carried into effect in July 1983 are discussed in the article. They concern privately owned craft, trade, services as well as foreign subjects of economy. Increase of tax rates is the essence of effectuated changes. It is motivated by a higher volume of turnover and income of non socialized units of economy. The problem of changes is raised in a wider context of the economic situation in Poland. In the context of changes in administration of economy and a high inflation rate, in particular. The author indicates that the instituted changes of tax legislation can effect further increase in prices of goods and services and add to consumers' burden, increased taxation having been undoubtedly shifted onto consummers. Besides, business in private sector is mostly decided in a sphere of supply of resources, machinery, installations, employment, granting concession policies and housing policies. The effected changes in taxation will therefore have inconsiderable impact on the actual situation of non socialized economy. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article discusses the role of the European Communities' organs in forming of the budget. This role has been presented on the example of the share that each individual organ has in the presentaition, authorization and implementation of the budget. Particularly, a lot of importance has been attached to the role of the Parliament and the Council in forming of the budget. These two are the most important Communities'organs. However, their role in forming of the budget is different; and the Council has stronger influence upon the whole process. It decides on the prevailing part of budgetary expenditures. Yet, the European Parliament is gradually achieving a wider scope of. budgetary competence. Direct election to the Parliament in 1979, was a very important incentive which hastened this process. Moreover, it was then, that the Parliament gained political identity. The process of widening the budgetary competence of the Parliament will gradually develop. Therefore, the position of the Commission will greatly change and will be more determined and controlled by parliamentary decisions. The question of the role of Communities'organs in forming of the budget has both financial and political importance. All these problems are widely discussed in the article. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article discusses the foundations of the economic reform in Poland. It presents interrelations existing among political, economic and social factors in defining these foundations. The economic reform requires a new definition of relations among the Party, trade unions, the administrative board and various social groups. Particularly important is to guarantee a real part in governing to the people. In the domain of economic relations, it is necessary both to restore the active role in forming of the economic activity to the money and to secure the independence of enterprises. Market should constitute the crucial facta in shaping of the economic activity. Production land services should comply, with the demand of the market. This, "however, requires the elimination of centrally established limitations. The need of price reform being a fragment of the whole economic reform, has also been underlined in the article. The author strongly declares for making the most of human interest and motivation in the improvement of the economic situation. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The economic, political and social changes which nowadays take part in Poland are not without effect on a future shape of public finances. The article attempts to sketch a conception of future public finances. The author starts with the assumption that it is indispensable to remodel them in the way which would reflect a limited role of the State in economic and financial processes. According to the author the care of public finances should be the budget, yet its organizational structure should be subject to reforms. The budgets of territorial self-governments should operate along the State budget, with functional ties between those budgets in the form of transfers of payments. Also the tax system needs a reform. In future, its basic elements will be income tax and value added tax. The author devotes much space to the conception of income tax. As to corporate finances, in consequence of retprivatization they should be eliminated from public finances. State enterprises would then operate in the spheres of municipal activity and higher public utility. Reformed in this way, they could be included into State or territorial budgets. The author is of the opinion that only the autonomous central bank, equipped with the monopoly of emission, should be included into public finances. Other banks should be in private or cooperative hands. Insurance companies should also be excluded from public finances. The author suggests that the scope of financial activity of the State and the range of public finances should be reduced to the budget, the taxes and the autonomous central bank. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

The article discusses the problem of personal income taxation reform in Poland. The proposed changes consist in introducing common income tax. The author sketches the conception of such a tax. Therefore, he discusses specific elements of the income tax construction, such as the subject of the income tax, its assessment basis, tax-rate, tax reductions and exemptions. The author declares for common taxation of income with one tax. Hence, he proposes to eliminate separate income tax for a non-socialized sector of the economy. Besides, he is also for including into income taxation the income obtained from agricultural activity (from both plant and animal production as well as from special sectors). The above postulate may evoke reservations and cause trouble in its parctical implementation. The introduction of income tax should be preceded by setting the system of personal income and prices in order. Otherwise the tax reform will be of isolated character and of limited importance. In the article the author shows the difficulties connected with the introduction of the said tax. They are of psychological and economic nature. Besides, it is also necessary to analyse in detail the existing tax law in order to eliminate inconsistency and incoherency of tax law regulations. Finally, the author points out to the need of examining American and West German examples of tax law since they contain many solutions which may be interesting from a Polish point of view. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

L'article montre les changements intérieurs dans le droit budgétaire au cours des 30 ans d'existence de la Pologne Populaire. On y explique les motifs et les effets des réformes appliquées dans le domaine du droit financier. Cela permet de mettre à jour l'accroissement progressif des éléments du droit budgétaire socialiste en Pologne et le remplacement des normes du droit budgétaire de l'entre-deux-guerres, restées en vigueur tout de suite après la guerre. L'attention de l'auteur a été volontairement concentrée sur le (début de ces changements qui ont été introduits dans les annés 1944-1950, ainsi que sur la loi de 1970, actuellement en vigueur, sur le (droit budgétaire. Cette facon de présenter le problème a pour but de faire ressortir les courants des différentes réformes et leur synthèse contenue dans le droit budgétaire de 1970. Néanmoins les transformations du droit budgétaire ne sont pas terminées, elles continuent d'exister. Cela est du à la nécessité d'adapter rinstitution du budget au financement adéquat des taches socio-économiques de l'état. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

L'article est consacré à la discussion sur la formation du droit budgétaire des Communautés Européennes. On a discuté non seulement les principes de l'économie budgétaire déterminés dans le traité de Rome de 1957 mais aussi les ordinations budgétaires particulières. On a spécialement insisté sur la discussion du droit budgétaire des Communautés de l'année 1973 et sur les postulats de ses changements. L'accentuation de ces problèmes était à tel point essentiel, que dès le premier janvier 1978 le budget des Communautés Européennes a été équipé exclusivement de propres sources des revenus (une partie des recettes de l'impôt de la valeur additionée, des taxes de douane et des versements à titre de l'importation des produits agricoles). Ce budget sera aussi déterminé en nommée unité européenne de comptabilité, qui se compose d'un panier des courses de valeur de tous les pays membres des Communautés et on établira une Chambre de Comptabilité comme un organe de contrôle de l'activité financière des Communautés. Tous ces changements on pour but d'investir au budget des Communautés une forme proche aux budgets nationaux et l'équipement des organes de communautés en une certaine sphère de l'autonomie financière. C'est donc une étape nouvelle du point de vue de la qualité du développement du droit budgétaire des Communautés. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

L'article se penche sur le problème de l'organisation de l'économie financière des communes. Ces réflexions concernent les trois sphères de cette économie: l'économie de budget, du fonds de commune et d'autres fonds bons de budget. On a montré que le plus important Men de l'économie financière de la commune est le budget, car il finance la plus vaste sphère des tâches des conseils populaires de commune. Comme l'affiirimation de ce fait on a cité dans ce travail les sources des recettes et la destination des dépenses de budget. Le fonds de commune est une manifestation de l'activité d'autogestion du conseil populaire de commune et constitue une source complémentaire du financement de ses tâches. Cela démontre la manière du montant et la levée des recettes au profit du fonds de cummune et les façons du financement des tâches de ce fonds. Cependant les fonds déterminés hors de budget sont adaptés aux conditions socio-économiques d'endroit et sont appelles ou immédiatement ou pour de longues périodes du temps. Dans cet article on a aussi montré les attributions financières des organes d'exécution, surtout dans le domaine du montant et de la levée des impôts et du contrôle de l'économie financière. Pour terminer son exposé, 1) auteur attire aussi l'attention sur les attributions financières de coordination des conseils populaires de commune par rapport aux unités qui ne sont pas leur soumises. Grâce à cela, il est possible de réunir les efforts et les moyens d'argent de différentes unités d'organisation au profit de l'accomplissement des tâches de la commune. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016

L'article est consacré à la discussion des principes fondamentaux de la réforme budgétaire. On a d'abord montré l'accroissement graduel des changements au sein du droit budgétaire qui ont eu lieu au cours des dernières années. La réforme du droit budgétaire de 1970 est étroitement liée aux changements de méthodes de gestion et de planification. Le principe de base de la loi sur le droit budgétaire de 1970 est l'élargissement du domaine du budget de l'état et le renforcement de sa position dans le système financier. La réforme tend à une meilleure adaptation du budget en tant qu'instrument de financement plastique des tâches de l'état. C'est dans ce but qu'on a élargi le domaine des compétences budgétaires des organes exécutifs, surtout au cours de la réalisation du budget. Cette solution est la plus sensée qui soit car ce sont justement ces organes qui prennent part à la résolution des affaires courantes concernant la formation de l'économie budgétaire. C'est la raison pour laquelle ils doivent disposer du droit d'actualisation des tâches budgétaires. Dans le but d'élasticiser le financement par l'interméidiaire du budget, on a élargi les compétences financières des unités du budget central auxquelles on a conféré le droit d'accroitre les dépenses dans les limites des revenus obtenus au-delà du plan. Dans le domaine des budgets régionaux on remarque la nouveauté importante qu'est la création de fonds spéciaux qui doivent servir à financer les déficits dans le système des budgets régionaux et à intégrer des moyens budgétaires pour le financement des entreprises communes. Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016