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No. 23 (1969)
Artykuły

Oprocentowanie środków przedsiębiorstw jako instytucja socjalistycznego prawa finansowego

[Interest on corporate funds as an institution of socialist financial law]

  • Marian Weralski
Marian Weralski
Uniwersytet Warszawski

Published 1969-12-30

Keywords

  • financial law,
  • socialist state,
  • interest rate,
  • enterprise,
  • state enterprise,
  • legal institutions
    • ...More
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Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Oprocentowanie środków przedsiębiorstw jako instytucja socjalistycznego prawa finansowego: [Interest on corporate funds as an institution of socialist financial law]. (1969). Studia Prawnicze The Legal Studies, 23, 142-177. https://doi.org/10.37232/sp.1969.23.4

Abstract

In this paper, the author analyses the institution of interest on corporate funds. He defines the two basic functions of the regulations introduced, which are the stimulus function and the recording and control function. In addition, he also presents redistributive and accumulative functions. He analyses the concept of interest rate positioning in relation to costs and financial performance. The author details the premises behind the creation of the new institution of interest and assesses what are the actual possibilities of introducing these premises in practice in the realities of a socialist state.