Uwagi na temat wpływu opodatkowania na wyrównywanie międzygałęziowej stopy zysku

Abstract

The article analyzes the impact of taxation on the level of interbranch profitrate. The analysis has been performed on the bas is of a simplified model of one-sector closed economy with n'th industrial branches. In the model, there has been distinguished a category of the so- called "in terbranch net average profit after taxation", with general conditions for the shaping of this profit at the level average for the economy being formulated. The model is verified in the second part of the article, which discusses interrelationships between rate of profit, rate of tax exemptions, effective tax rate and official tax rate. Their discussion leads to formulation of the so-called conditions of the model's compatibility with empirical findings. The empirical findings come from primary sources and statistical materials concerning Japan's economy in 1980.