Ewolucja rozwiązań prawnych w sferze podatku przemysłowego jako element polityki podatkowej państwa polskiego w okresie międzywojennym

Industrial tax, based on archaic solutions, has aroused opposition from the beginning of its operation, especially in the context of the introduction of the trade tax, which was given the features of a consumption tax, and the maintenance of industrial certificates were given the features of income tax. It should also be remembered that the industrial tax acts themselves were extremely complicated in their content, the legislator in one act tried to regulate as many economic issues as it was possible. Adopted solutions towards the industrial tax allowed the legislator to obtain a permanent influence on the state budget, the size of which, however, varied depending on the period and the social and economic situation, on average constituted 10% of the total revenues of the state budget. Attempts to rationalize the system of collecting industrial tax and break with the principle of the unevenness of this tax, based on the external characteristics of the enterprise, and finally with the mechanical combination of income tax and turnover tax, was made only by the Act of 25 April 1938 on turnover tax. The tax reform was the result of changes in the tax system long awaited by entrepreneurs, mainly in the area of ??industrial tax. Unfortunately, due of the start of war, the regulations did not enter into force.