Establishment of Fiscal and Customs Authorities in The Second Polish Republic
Main Article Content
Abstract
In the early 1920s, in the Second Polish Republic, the process of establishing fiscal and customs authorities was a complex phenomenon that took place in extremely difficult economic and political conditions. After the end of the First World War, the state needed to implement effective fiscal and customs authorities for the purpose of economic growth. The establishment of fiscal and customs authorities in the Second Polish Republic is related to the restoration of its state independence, strengthening of centralized management, and increase in revenues to the state budget. An important aspect of the formation of fiscal and customs bodies was the improvement of the legal basis on which they functioned. The government issued special decrees and laws regulating taxation, customs control and punitive measures in case of their violations. The authorities carried out reform in the field of finance and customs, adopted laws on taxation, customs duties and other fiscal regulations. Special bodies responsible for tax collection and control over customs procedures were created. Customs authorities played an important role in ensuring the country’s economic security and regulating foreign trade. The introduction of customs duties ensured the preservation of economic potential and the protection of the domestic market from the activities of foreign companies and smuggling. New legislative acts regulated the tax system and customs procedures in accordance with international standards, contributed to the integration of the Second Polish Republic into the world economy, improving trade relations with other countries.
In the early 1920s, fiscal and customs authorities were actively forming in the Second Polish Republic, which played an important role in ensuring the country’s financial stability and economic recovery after the First World War. Fiscal and customs authorities played an important role in ensuring financial stability and restoring the statehood and economy of the Second Polish Republic. Their functions and powers were constantly developing, and the taxation system was reformed in order to use effectively resources for the needs of the state. In the early 1920s, in the Second Polish Republic, fiscal and customs authorities actively worked on reforms and modernization of the taxation and customs system, contributing to the economic development and international cooperation of the newly created states.
Article Details
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
References
Daniny. Podatki, opłaty, cła i akcyzy, skarbowości polskiej [Tributes. Taxes, fees, customs duties and excise duties, Polish treasury], Warszawa, 1937, t. 2, 133 s.
Dominiczak H., Granicapolsko-niemiecka 1919–1939 [Polish-German border 1919–1939], Warszawa, 1975, 292 s.
Drozdek A., Charakter prawnycła jako daniny publicznej w krajowym i unijnym prawie celnym [The legal nature of customs duties as a public levy in national and customs law], Szczecin, Wydawnictwo BW Jan Brodzińsk, 2017, 315 s.
Drozdek A., O cle w Polsce w latach 1918–1939 [Customs duty in Poland in 1918–1939], in «Z Dziejów Prawa», t. 9 (17), 2016, s. 41–58.
Drozdek A., Polityka celna Drugiej Rzeczypospolitej [Customs policy of the Second Polish Republic], in «Polska niepodległa 1918–2018 Księga rocznicowa z okazji 100 rocznicy odzyskania niepodległości», Warszawa, Wydawnictwo Think&Make, 2018, s. 204–223.
Łapa M., Unifikacja systemu celnego Drugiej Rzeczypospolitej. Przyczynek do zagadnienia gospodarczej integracji ziempolskich po I wojnie światowej [Unification of the customs system of the Second Polish Republic. A contribution to the issue of economic integration of Polish lands after World War I], in «Almanach Historyczny», 2021, t. 23, z. 1, s. 177–204.
Machalica-Drozdek K., Rolacła w rozwoju gospodarczym kraju zeszczególnym uwzględnieniem czasów współczesnych [The role of customs in the economic development of the country with particular emphasis on modern times], in «Kwartalnikprawno-finansowy», 2/2019, s. 7–25.
Mączyński D., O akcyzie w Polsce w latach 1918–1939 [About excise duty in Poland in 1918–1939], in «Czasopismoprawno-historyczne», 2005, tom LVII, zeszyt 1, s. 283–297.
Markowski B., Administracja skarbowa w Polsce [Tax administration in Poland], Warszawa, Nakładem Wyższej Szkoły Handlowej w Warszawie, 1931, 464 s.
Organizacja służby granicznej w niepodległej Polsce [Organization of the border service in independent Poland], in «Czaty», Warczawa, 10 lutego 1926, nr. 5, s. 4.
ROZPORZĄDZENIE MINISTRA SKARBU z dnia 4 stycznia 1922 r. o utworzeniu kass karbowych na onuzarze izb skarbcwych wc Lwowie i Krakowie [REGULATION OF THE MINISTER OF TREASURY of January 4, 1922 on the establishment of treasury cash registers in the treasury chambers in Lviv and Kraków], in «Dziennik Urzędowy Ministerstwa Skarbu»,Warszawa, 10 lutego 1922, nr. 4, s. 2.
Rozporządzenie Ministra Skarbu [Regulation of the Minister of Treasury], in «Gazeta Lwowska», 2 czerwca 1921, s. 1.
Rozporządzenie Ministrów Skarbu oraz Przemysłu Handlu z dnia 4 listopada 1919 r. o taryfiecelnej [Regulation of the Ministers of Treasury and Trade Industry of November 4, 1919 on customs tariff], in «Dziennik Ustaw Rzeczypospolitej Polskiej», 1919, nr. 95, poz. 510.
Rozporządzenie Rady Ministrów z dnia 11 pażdziernika 1922 r. [Regulation of the Council of Ministers of October 11, 1922], in «Dziennik Ustaw», 1922, poz. 846, № 91, s. 1568.
Śmiechowicz J., Ewolucja zasad opodatkowania konsumpcji w Polsce po pierwszej wojnie światowej [Evolution of the rules for taxing consumption in Poland after the First World War], in «Annales Universitatis Mariae CurieSklodowska», Lublin-Polonia, 2004, sectio H, vol. XXXVIII, s. 191–206.
Szczepański K., Ochrona granicy wschodniej w latach 1918–1924. Transformacje struktur formacji granicznych po odzyskaniu niepodległości [Protection of the eastern border in 1918–1924. Transformations of the structures of border formations after regaining independence], in «Zeszyt Naukowy Muzeum Wojska», 2005, 18, s. 32–44.
Taylor E., Prawoskarbowe Rzeczypospolitej Polskiej [Fiscal law of the Republic of Poland], Poznań, 1920, częśćdruga, 187 s.
Tsentralnyi derzhavnyi istorychnyi arkhiv Ukrainy, m. Lviv (TsDIAL Ukrainy), f. 162 Dyrektsiia myt, m. Lviv. 1922–1939 rr., op. 1, t. VII, spr. Obizhnyky ta rozporiadzhennia Ministerstva finansiv i Dyrektsii myt u m. Lvovi, 98 ark.
Ustawa z dnia 31 lipca 1919 roku «O tymczasowej organizacji i urzędów skarbowych» [Act of July 31, 1919 «On the temporary organization and tax offices»],in «Dziennik Praw», 1919, poz. 391, № 65, s. 689–691.