- Tytuł:
-
Z etymologii przekształceń znaczenia podatku
Some remarks on the etymology of the word „tax and the changes of its meaning - Autorzy:
- Czuma, Ignacy
- Powiązania:
- https://bibliotekanauki.pl/articles/1877301.pdf
- Data publikacji:
- 1949
- Wydawca:
- Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
- Opis:
- Prof. Edwin Seligman made the attempt to explain by means of etymology the relation between the tax-payer and the treasury as it appears in the history of western civilisation. He put order, therefore, into conclusions dispersed among many studies and gave them a most interesting form of a logical and chronological order and evolution. According to Seligman the whole evolution may be divided into seven etymological phases; 1. a gift, 2. a request for help, 3. help, 4. a sacrifice, 5. a feeling of duty, 6. an imperative duty, 7. respect. The „tax" is called differently according to these phases: 1. donum, 2. bede, 3. subsidium, 4. sacrifice, 5. duty, 6. imposition, 7. tax. A similar though a shorter schema was fixed by prof. Wilhelm Gerloff. Modern studies show that the meaning of the word tax went through such etymological phases in other fiscal systems as well, even if they developed separately as for instance in China. Having thus posed the problem, the author deals more closely with the history of the roman „tributum” and the oriental „caradch”. He also devotes some attention to the etymology of „tax” in the history of Poland. New fiscal forms which have appeared in modern times made some scholars suggest the neccessity of amplifying the very essence of the tax. The author who opposes any attempts to restrict this essence for the past, consistently takes the view that there is no need whatever of amplifying it for the present time. The etymological study of the word „tax” and of the changes it has undergone in its meaning, enables the author to draw a series of conclusions. The following are the most important among them: 1. the natural character and the permanence of the institution of taxation, 2. the historical variety of constitutional means of approaching the problem of taxation without however altering its very essence, 3. the variability of the tax, its destination either for general or for particular aims, the wanderings of its different names through countries, Continents and epochs, 4. the variety of its substance: service, goods or money, 5. the question whether it would be correct to apply the term tax to describe a contribution payed to a foreign country, 6. the possibility of defining the essence of the tax.
- Źródło:
-
Roczniki Nauk Społecznych; 1949, 1; 131-172
0137-4176 - Pojawia się w:
- Roczniki Nauk Społecznych
- Dostawca treści:
- Biblioteka Nauki
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