Galicja w systemie podatkowym Austrii na przełomie XIX i XX wieku

• Autorzy: Krzysztof Broński

Warianty tytułu

Galicia in the Austrian Tax System in the Late 19th and Early 20th Centuries

• Języki publikacji: PL

Abstrakty

W badaniach procesów rozwoju gospodarczego Galicji istotnym zagadnieniem jest charakterystyka jej udziału w podatkach Austrii. W materiale statystycznym zawartym w artykule, przedstawiono dane liczbowe dotyczące podatków bezpośrednich, zarobkowych i osobisto-dochodowych w Galicji i Austrii w latach 1881-1897 i 1900-1913.

EN

The tax system and public support under the Habsburg Monarchy was a complicated one. Throughout nearly the entire 19th century the basic source of state income was from indirect taxation (consumption taxes, tariffs and income from state-owned monopolies). Direct taxation played a smaller role. In the years 1881-1896, indirect taxes alternated between 13 and 15%. Starting from 1896, indirect taxes were gradually replaced by direct taxes, which was one of the goals espoused during the tax reform. The evolution of the tax system at that time was moving towards the transformation of real taxes into personal taxes. In the 1880's and 1890's Galicia's share of direct taxation was just above 10%. At the same time it was quickly raising income from collecting unpaid taxes, which shows the people were living in poor economic conditions. In the first decade of the twentieth century, there were 8,000,000 people living in Galicia, which accounted for 25% of the Austrian population. Galician participation in the state's direct system of taxation decreased, finally stabilizing at 8.8%. Decreasing unpaid-tax collection in Galicia could have indicated that the economic situation was improving. Between 1900 and 1913, the amount of individual income taxes paid in Galicia doubled, which mirrored the situation in Austria. In Galicia, the percent of people paying personal income taxes was the lowest among all the lands under Hapsburg control. (original abstract) goals espoused during the tax reform. The evolution of the tax system at that time was moving towards the transformation of real taxes into personal taxes. In the 1880's and 1890's Galicia's share of direct taxation was just above 10%. At the same time it was ąuickly raising income from collecting unpaid taxes, which shows the people were living in poor economic conditions. In the first decade of the twentieth century, there were 8,000,000 people living in Galicia, which accounted for 25% of the Austrian population. Galician participation in the state's direct system of taxation decreased, finally stabilizing at 8.8%. Decreasing unpaid--tax collection in Galicia could have indicated that the economic situation was improving. Between 1900 and 1913, the amount of individual income taxes paid in Galicia doubled, which mirrored the situation in Austria. In Galicia, the percent of people paying personal income taxes was the lowest among all the lands under Hapsburg control. (original abstract)

Słowa kluczowe

PL

System podatkowy; Podatek dochodowy; Podatki bezpośrednie; Historia prawa

EN

Tax system; Income tax; Direct tax; Legal history

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 2004
• Numer: nr 655
• Strony: 39-50

Twórcy

autor

Krzysztof Broński

Bibliografia

• Czerkawski W., Rezultaty podatku osobisto-dochodowego w Austrii w 1898 r., „Czasopismo Prawnicze i Ekonomiczne" 1900, r. I, z. 1-2.
• Grzybowski K., Historia państwa i prawa Polski, t. IV: Od uwłaszczenia do odrodzenia państwa, uzupełnili i przygotowali do druku: J. Bardach, S. Grodziski, Warszawa 1982.
• Krzyżanowski A., Austriackie ustawodawstwo skarbowe, Kraków 1913.
• Kucharski K., Gospodarstwo 37 gmin miejskich wraz z poglądem na ich stan majątkowy, „Wiadomości Statystyczne o Stosunkach Krajowych", t. 11, z. l, Lwów 1888.
• Madurowicz-Urbańska H., Przemyśl Galicji. Główne problemy i potrzeby badawcze, „Studia Historyczne" 1975, r. XVIII.
• Madurowicz-Urbańska H., Potrzeby w zakresie historii gospodarczej Galicji, „Kwartalnik Historyczny" 1980, r. LXXXVII.
• Madurowicz-Urbańska H., Stan i potrzeby badań nad historią gospodarczą Galicji w świetle polskiej historiografii [w:] Galicja i jej dziedzictwo, t. l, Historia i polityka.
• Nadobnik M., Podatki bezpośrednie w Galicji przypisane na rok 1910, „Wiadomości Statystyczne o Stosunkach Krajowych", t. XXIII, Lwów 1912.
• Narodowe Stronnictwo Demokratyczne w Galicji wobec zadań chwili obecnej (1891), przedruk w: O samodzielność kraju. Sprawy poselskie. Pism i przemówień t. Ul, opr. H. Szczepanowska, W. Szczepanowski, Lwów 1912.
• Skorowidz przemystowo-handlowy Królestwa Galicji, wyd. II, Lwów 1912.