THE DEVELOPMENT OF THE INCOME TAX CONSTRUCTION
Journal Title: Globalization, the State and the Individual - Year 2014, Vol 2, Issue
Abstract
Public tribute is one of the elements of a wider category of public burden imposed by the public law norms. The elements of the sovereign imposition of the monetary obligation by the public and legał community exclude the possibility of using the term ‘public tribute’ to non-monetary or voluntary performance. Also, the performances resulting from all private and legał claims of the State are not regulated by the tribute law. Historically, public tributes have evolved in different economic, legał and social conditions. This explains why they do not now constitute a coherent catalogue of financial instruments which could be described with some defined, homogeneous constitutive features. The system of public tributes has evolved for the past centuries from a simple division of tributes into taxes, fees and contributions towards morę сотріех divisions, with two elear main currents of common and specific burdens. Both common and specific burdens are currently col-lected in monetary form, personal servitude or tribute in kind are excluded from it. The category of common burdens covers only taxes, that is the tri¬bute which finances state’s generał tasks, not based on the principle of equіѵаіепсу. Specific tribute does not serve the purpose of financing the State and does not burden all the people capable of paying this performance
Authors and Affiliations
Krasimir Nedyalkov, Justyna Kościelnik
Keywords
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