IDEAS home Printed from https://ideas.repec.org/a/ags/paaero/257411.html
   My bibliography  Save this article

Wybrane problemy rozliczania VAT w rolnictwie

Author

Listed:
  • Kondraszuk, Tomasz

Abstract

The aim of the paper is to present the problems associated with the correct calculation of the economic impact of the operation of VAT in agriculture. This applies to flat-rate farmers and farmers who resigned from the lump sum and became active VAT payers. There were analyzed selected publications from the years 2000-2015, addressing the problem of VAT in agriculture and websites containing „calculators” to support the calculation effects of the withdrawal of farmers from the lump sum. It turned out that in spite of the long existence of VAT in agriculture the principles of operation are misinterpreted and wrongly presented the economic impact of the resignation of the status of the flat-rate farmer.

Suggested Citation

  • Kondraszuk, Tomasz, 2017. "Wybrane problemy rozliczania VAT w rolnictwie," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2016(2), May.
    • Handle: RePEc:ags:paaero:257411
    DOI: 10.22004/ag.econ.257411
    as

    Download full text from publisher

    File URL: https://ageconsearch.umn.edu/record/257411/files/18-2-Kondraszuk.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.22004/ag.econ.257411?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Agribusiness;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ags:paaero:257411. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: AgEcon Search (email available below). General contact details of provider: https://edirc.repec.org/data/seriaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.