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Alternative title:

Stamp duty in the legal system of the Polish People’s Republicas exemplified by the stamp duty act of 13 december 1957

Subject and Keywords:

duty   fee   stamp duty   law of the Polish People’s Republic   public levy


The article is devoted to the Stamp Duty Act of 13 December 1957. It was the first piece of legislation regulating stamp duty in the Polish People’s Republic. It followed the premises of the Polish People’s Republic’s tax policy. Some of its regulations were incorporated into subsequent stamp duty acts from that period and have even survived the post-1989 transformations. In the article the author discusses the various elements of the Act and evaluates them from the point of view of the premises of tax policy of asocialist state and from the point of view of the essence of the duty as apublic levy.

Place of publishing:



Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:


Date copyrighted:



ISSN 0239-6661   ISSN 2300-7249


PAd P 101182 II


pol   eng

Abstract Language :

pol   eng


Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3634, Studia nad Autorytaryzmem i Totalitaryzmem. 2014, 36, nr 3, s. 7-23

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Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

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