@misc{Antonów_Dobrosława_Podatek_2021,
 author={Antonów, Dobrosława},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o. Wrocław 2021},
 copyright={Copyright by CNS},
 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={tekst},
 doi={https://doi.org/10.19195/2300-7249.43.3.27},
 keywords={podatek, podatek od zysków wojennych, wojna, podatek nadzwyczajny, wojna polsko-bolszewicka, pierwsza wojna światowa, koszty wojny, gospodarka wojenna, wydatki publiczne, odrodzona Polska, okres międzywojenny, podatki w okresie międzywojennym, historia skarbu państwa polskiego, wojna z Sowietami},
}