Daniny publiczne
Posted on 
October 23rd, 2008 by 
admin
Historycznie wykształciły się trzy podstawowe rodzaje danin publicznych:
a) daniny osobiste (np. obowiązek służby wojskowej, obo-wiązek nieodpłatnego świadczenia pracy bądź innych usług),
b) daniny rzeczowe (obowiązek nieodpłatnego dostarcza-nia państwu rozmaitych rzeczy, zwłaszcza żywności),
c) daniny pieniężne (podatki, opłaty, dopłaty, cła itp.). Znaczenie poszczególnych rodzajów danin publicznych
było różne w różnych okresach historycznych. Najbardziej ogólnym kierunkiem ewolucji jest stopniowe zmniejszanie się roli danin osobistych i rzeczowych, zastępowanych daninami pieniężnymi. Proces ten nie przebiegający w sposób płynny -uwarunkowany był tym przede wszystkim, że pieniądz jest najbardziej dogodną formą świadczeń zarówno dla państwa, jak i - zazwyczaj - dla zobowiązanych. W rozwiniętej gospodarce towarowo-pieniężnej posiadanie przez związek publicznoprawny środków pieniężnych pozwala na nabywanie zarówno rzeczy, jak i usług (pracy) potrzebnych do jego funkcjono-wania - i to w odpowiedniej ilości oraz jakości, jak też i we właściwym, dogodnym momencie.
Daniny publiczne o charakterze niepieniężnym występują więc współcześnie w ograniczonym zakresie, a obowiązek tego rodzaju świadczeń przewidziany jest nierzadko w prawie jako obowiązek o charakterze potencjalnym, który organy państwowe mogą aktualizować w sytuacjach ekstremalnych (wojna, klęski żywiołowe itp.).
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