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Próba oszacowania wpływów budżetowych z podatków dochodowych w rolnictwie i reformy KRUS

Author

Listed:
  • Grzegorz Kula

Abstract

Celem artykułu jest oszacowanie potencjalnych wpływów budżetowych, jakie sektor publiczny mógłby osiągnąć dzięki obłożeniu dochodów z działalności rolnej podatkiem dochodowym, a także objęcia rolników zasadami powszechnego systemu emerytalnego. Przedstawiono kilka wariantów reformy, jak również problemy związane z wprowadzeniem tych zmian w życie. Symulacje wpływów dokonane są poprzez oszacowanie wysokości dochodów rolników, oparte przede wszystkim na indywidualnych danych o płatnościach obszarowych, a także danych KRUS. Posługując się tymi dochodami, możliwe było obliczenie wysokości podatków dochodowych i składek na ubezpieczenia społeczne. Wyniki wskazują, że po wprowadzeniu analizowanych reform większość gospodarstw do 10 ha nie będzie płacić podatków. Co prawda wpływy z podatków i składek wzrosną, nie jest jednak jasne, czy finanse sektora publicznego na tym skorzystają, ze względu na towarzyszący tym zmianom wzrost wydatków.

Suggested Citation

  • Grzegorz Kula, 2012. "Próba oszacowania wpływów budżetowych z podatków dochodowych w rolnictwie i reformy KRUS," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 5-6, pages 99-118.
    • Handle: RePEc:sgh:gosnar:y:2012:i:5-6:p:99-118
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    References listed on IDEAS

    as
    1. Willem Vermeend & Rick van der Ploeg & Jan W. Timmer, 2008. "Taxes and the Economy," Books, Edward Elgar Publishing, number 12621, March.
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    More about this item

    Keywords

    dochody rolników; płatności obszarowe; podatek dochodowy; emerytury;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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