Description

• Title:
  Sprawność podsystemu ograniczającego ponadnormatywne wypłaty wynagrodzeń w latach 1982-1984
• Creator:
  Szupiło, Jan
• Contributor:
  Uniwersytet Łódzki, Zakład Ekonomiki Pracy
• Description:
  The article analyzes methods of creation of financial resources for wages binding socialized enterprises, with a special emphasis laid on the mechanism of taxation of wages exceeding the set norms. It consists of two parts. The aim of its first part is to define methods of creation of financial resources for wages as a system and elements composing it. This part has a theoretical- methodical character. The second part analyzes effectiveness of taxation of above-norm wage increments by means of the tax paid to the State Fund of Professional Activation by enterprises in the years 1982-1984. The studies discussed here encompassed 100 enterprises belonging mainly to the jectors of industry, construction, and local economy. The performed analysis allowed to formulate some conclusions concerning, among others, the so-called "trap of the State Fund of Professional Activation".
• Object availability:
  free access
• Rights:
  Wydawnictwo Uniwersytetu Łódzkiego
• Date:
  2021.07.26;
  1991
• Type:
  Article
• Language:
  Polish
• Format:
  application/pdf
• Publisher:
  Wydawnictwo Uniwersytetu Łódzkiego
• Subject:
  środki płacowe;
  wynagrodzenia;
  podejście systemowe
• Identifier:
  0208-6018;
  http://hdl.handle.net/11089/38262
• Data provider:
  Repozytorium Uniwersytetu Łódzkiego
• Can I use it?:
  seek permission
• Type:
  image