Z badań nad realizacją obowiązku społecznego oszczędzania przez uczestników funduszu B – rolnictwa Społecznego Funduszu Oszczędnościowego w latach 1948–1950

Abstract

In 1948, an obligation of social saving was established, and it also covered some land taxpayers. Financial means from execution of this obligation were saved by them on the B (agriculture) fund of the Social Saving Fund (Społeczny Fundusz Oszczędnościowy). An analysis of the construction and the burden size for the participants in the SSF B fund, as well as its subsequent fates allow to qualify it among tools of tax character, created for implementation of policy concerning transformation of the proprietary structure of farms towards limiting the number of medium and larger individual farms and increasing the number of collective forms of agriculture. The purpose of this paper is to turn attention, first of all, to various problems and difficulties connected with execution of this obligation from participants in the SSF B fund by the tax authorities (managements of communes) that acted in this respect under supervision of (appointed in 1947) plenipotentiaries of the Government in charge of land tax (they finished their activity in mid-1950).