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Skutki wprowadzenia podatku dochodowego w rolnictwie polskim

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  • Berbeka, Tomasz
  • Stachów, Tomasz

Abstract

The aim of this paper is to present the multioptional farm income tax for polish agriculture. On the basis of FADN – six variants of taxation in agriculture activity introduced in selected EU countries and in Poland was established. The analisys was conducted in medium size farms with area from 32 to 52 hectares of UAA, classified as plant production type. Moreover the research took into account subsidy within CAP. The study confirmed the the most optimum for farmers would be flat rate tax and the highest level of tax amount was noted in case of PIT and CIT forms.. The new kinds of taxation in polish agriculture would decrease farm income from one side and influence for higher cash flows for local government budgets from other side.

Suggested Citation

  • Berbeka, Tomasz & Stachów, Tomasz, 2015. "Skutki wprowadzenia podatku dochodowego w rolnictwie polskim," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2015(6), December.
    • Handle: RePEc:ags:paaero:233473
    DOI: 10.22004/ag.econ.233473
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    Public Economics;

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