Glossary entry

Polish term or phrase:

nieodpłatność podatku

English translation:

non-reciprocal nature of taxation

Added to glossary by Frank Szmulowicz, Ph. D.
Nov 18, 2020 22:25
3 yrs ago
13 viewers *
Polish term

Nieodpłatność podatku

Polish to English Bus/Financial Economics nieodpłatność podatku
Nieodpłatność / Nieekwiwalentność podatku

"Nieekwiwalentność jest kolejną cechą podatku; zapłata podatku nie uzasadnia żadnego roszczenia wobec jakiegokolwiek świadczenia ze strony państwa na rzecz podatnika. Obowiązek podatkowy istnieje bezwarunkowo.

Podatkami mogą być tylko świadczenia pieniężne; pieniężny charakter świadczeń podatkowych wiąże się z tym, że podatek należy do kategorii “finanse”. Z uwagi na to, podatkami nie mogą być świadczenia w naturze, usługi osobiste, rzeczy i prawa majątkowe."

Jak to tłumaczyć? Tax non-equivalence i póżniej definicja?
Nie mogę nigdzie znaleźć angielskiego odpowiednika tej definicji. Tu na Prozie coś znalazłem, ale podane tłumaczenie za bardzo mi nie pasue.
Jest gdzieś może branżowa definicja tego zwrotu?
Change log

Dec 14, 2020 21:58: Frank Szmulowicz, Ph. D. Created KOG entry

Discussion

Frank Szmulowicz, Ph. D. Nov 19, 2020:
It is a fortunate man who has an estate large enough to pay off his taxes. It is a miserable man who has to liquidate his estate to pay off his taxes.
Mariusz Kuklinski Nov 19, 2020:
Not quite so "podatkami nie mogą być świadczenia w naturze, usługi osobiste, rzeczy i prawa majątkowe" - w Wielkiej Brytanii darza się, że podatek spadkowy uiszczany jest nie w postaci pieniężnej ale rzeczowej. Dotyczy to głównie arystokratycznych rodzin, które na konto podatku oddają państwu np. dzieła sztuki. Patrz:https://questions-statements.parliament.uk/written-questions...
Sławomir Paluch (asker) Nov 18, 2020:
coś za coś
Sławomir Paluch (asker) Nov 18, 2020:
Jeszcze myslałem o ‘quid-pro-quo’ - to już częściej występuje, ale może ktoś skomentuje.

“the essence of a tax as distinguished from other charges by government is the absence of a direct ‘quid-pro-quo’ between the tax payer and the public authority”.


https://www.accountingnotes.net/financial-management/public-...

Proposed translations

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Selected

non-reciprocal nature of taxation

Propozycja.
Peer comment(s):

agree Mariusz Kuklinski
1 hr
Dziękuję Mariuszu i pozdrawiam.
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4 KudoZ points awarded for this answer.

Reference comments

1 hr
Reference:

Difference between Tax and Fees

Tax is levied compulsorily by the government on its citizens to defray the expenses of the government. A tax, by definition, is a payment in return for which no direct and specific quid pro quo is rendered to the taxpayer. From the definition of a tax, we can pinpoint some of the important charac­teristics of tax.

Firstly, a tax is a compulsory payment levied by the government on its citizens and various business firms. As payment of tax is compulsory, refusal to pay tax invites punishment.

Secondly, there is no direct quid pro quo relationship between the taxpayer and the tax-levying authority. That is to say, a taxpayer cannot demand any reciprocal benefits for paying taxes.

Thirdly, a tax is levied to incur public expenditure for the benefit of the country as a whole.

Fourthly, the basis of taxation cannot be the same for all periods. It is reviewed periodically by the taxing authority.

On the other hand, a fee is a voluntary payment to the government for the special services rendered by it in the public interest, but conferring a specific advantage on the person paying it.



Now, it is possible to mention some of the important differences between tax and fees:

In the first place, a tax is a compulsory contribution made by a taxpayer. A fee, by definition, is a voluntary payment.

Secondly, as far as tax is concerned, there is no direct give-and-take relationship between the taxpayer and the tax-levying authority.

A taxpayer cannot demand any special favour from the authority in return for taxes paid by him. A fee is a direct payment by those who receives some special advantages or the government guarantees the services who pays fees. Fees are, therefore, deemed to be the by-products of the administrative activities of the government.

Thirdly, fees are mostly imposed to regulate or control various types of activities. But the objectives of taxation are many. It has no separate objective. Taxes are levied in the greater interests of the country.


https://www.economicsdiscussion.net/government/taxation/diff...
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