@misc{Antonów_Dobrosława_Podatek_2021,
 author={Antonów, Dobrosława},
 copyright={Copyright by CNS},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o. Wrocław 2021},
 address={Wrocław},
 howpublished={online},
 year={2021},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={The paper draws attention to one of the emergency taxes in the history of the Polish Treasury, i.e. a tax on war profits. It was levied under the Decree of 5 February 1919 on the Establishment of a Tax on War Profits. This levy introduced a concept which was developed in Europe and built on the First World War experience. In the reborn Poland, the tax was supposed to have two functions: fiscal — as a source of financing the extraordinary expenditure arising from the war against the Soviets and a social function — as an additional burden on those taxpayers who were able to accumulate wealth and earn substantial profits as a result of the First World War.},
 title={Podatek od zysków wojennych w polskim systemie danin jako źródło finansowania kosztów wojny polsko-bolszewickiej},
 type={text},
 keywords={tax, tax on war profits, war, emergency tax, Polish-Soviet War, First World War, war costs, war economy, public expenditure, reborn Poland, interwar period, taxes in interwar period, history of the Polish Treasury, war against the Soviets},
}