BazEkon - The Main Library of the Cracow University of Economics

BazEkon home page

Main menu

Dobija Mieczysław (Cracow University of Economics, Poland)
Financing Labour in the Public Sector without Tax Funds
Argumenta Oeconomica Cracoviensia, 2005, no 4, s. 5-20, rys., tab., bibliogr. 19 poz.
Rachunkowość, Praca, Sektor publiczny, Rachunkowość finansowa, Opodatkowanie, Podatki, Gospodarka towarowo-pieniężna, Polityka pieniężna
Accounting, Labour, Public sector, Financial accounting, Taxation, Taxes, Money-goods economy, Monetary policy
The money economy is undoubtedly one of humanity's greatest achievements. The benefits could be even greater if the role of money were better understood as a result of research done on accounting records of wage (salary) receivables. It has been shown that money arises as an accounting record of productive labour. It would then become clear that a schoolteacher's salary determines his/her access to total GDP. No difference exists between the teacher and a manufacturing worker's useful labour in terms of value-added to the economy. A common determinant of both employees' input into the economy is their labour productivity factor. A better understanding of the role of money allows us to accept the idea that labour itself finances access to GDP through intrinsic value to the economy. This idea leads to practical tax reduction solutions because there is no need to collect money in order to pay employees working in public service. (fragment of original text)
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
  1. Banerjee A.V., Maskin E.S., 1996, A Walrasian Theory of Money and Barter, "Quarterly Journal of Economics", vol. 111, nr 4.
  2. Best B., 2005, Say's Law and Economic Growth,
  3. Bliss J.Ch., Capital Theory and the Distribution of Income, North-Holland Publishing, Oxford 1975.
  4. Dobija M., Human Resource Costing and Accounting as a Determinant of Minimum Wage Theory, Zeszyty Naukowe Akademii Ekonomicznej w Krakowie nr 553 [Academic Papers of the Cracow University of Economics], Cracow 2000.
  5. Dobija M., Monetary Unit - The Theory of Value, Papers from the Monetary Unit Stability in a Holistic Approach International Workshops, Leon Koźmiński School of Entrepreneurship and Management, Warsaw 2002.
  6. Dobija M., Accounting Unit Theory and Accounting for Labour, Paper to the General Accounting Theory in Statu Nascendi International Conference, Wyd. Akademii Ekonomicznej w Krakowie, Cracow 2003.
  7. Dobija M., Wage, Money and Accounting: Theoretical Relationships, Argumenta Oeconomica Cracoviensia nr 2, Cracow university of Economics publisher, Cracow 2003.
  8. Dobija M., 2004, Analityczna funkcja produkcji [The Analytical Function of Production], "Ekonomika i Organizacja Przedsiębiorstwa", nr 9.
  9. Dobija M., 2004, Theories of Chemistry and Physics Applied to Developing an Economic Theory of Intellectual Capital @@@ The Knowledge Cafe for Intellectual Entrepreneurship THROUGH or AGAINST Institutions, eds. Kwiatkowski S., Houdayer P., Leon Koźmiński School of Entrepreneurship and Management, Warsaw.
  10. Dobija M., Śliwa M., 2001, Money as an Intellectual Venture @@@ Intellectual Product and Intellectual Capital, eds. Kwiatkowski S., Stowe Ch., Leon Koźmiński School of Entrepreneurship and Management, Warsaw.
  11. Duwendag D., Ketterer K.-H., Kosters W., Pohl R., Simmert D., Teoiia pieniądza i polityka pieniężna [The Theory of Money and Monetary Policy], Poltext, Warsaw 1993.
  12. Galbraith J.K., Pieniądz. Pochodzenie i losy [Money. Whence It Came, Where It Went], PWE, Warsaw 1982.
  13. Ijiri Y., 1995, Segment Statements and Informativeness Measures. Managing Capital vs Managing Resources, "Accounting Horizons", vol. 9, nr 3.
  14. Ijiri Y., 1999, The Cost Principle and the Labour Theory of Value in Relation to the Role of Accounting Theories and Their Depth @@@ The Japanese Style of Business Accounting, eds. Sunder S., Yamaji H., Quorum Books, Westport.
  15. Kates S., Say's Law and the Keynesian Revolution: How Macrocconomic Theory Lost Its Way, Edward Elgar, Cheltenham 1998.
  16. Kotodko G.W., O naprawie naszych finansów [On Reforming Poland's Finances], TNOiK, Toruń 2004.
  17. Kotodko G.W., 2004, Znaczenie instytucji i polityki dla szybkiego rozwoju gospodarczego [The Importance of Institutions and Politics for Rapid Economic Growth] @@@ Zmiany instytucjonalne w polskiej gospodarce rynkowej [Institutional Changes in the Polish Market Economy], ed. Noga A., Polskie Towarzystwo Ekonomiczne, Warsaw.
  18. Layson B., 1998, Book Review of Say's Law and the Keynesian Revolution: How Macrocconomic Theory Lost its Way by Steven Kates,
  19. Wicksteed P.H., An Essay on the Contribution of the Laws of Distribution, Reprint nr 12, London School of Economics, London 1984.
Cited by
Share on Facebook Share on Twitter Share on Google+ Share on Pinterest Share on LinkedIn Wyślij znajomemu