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Models of the Effects of the Introductiion of the Lump Sum from Recorded Revenues in Individual Farms in Poland

Author

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  • Wasilewski, Mirosław
  • Ganc, Marzena
  • Mądra-Sawicka, Magdalena

Abstract

The objective is to determine the financial implications of the introduction of the lump sum from revenues in agricultural farms. Concepts were proposed based on modeling-simulation of the effects of the introduction of a lump sum of the revenue in individual farms depending on their cropland area, the type of the agricultural and economic strength. The research period covers the years 2004-2009. The tax burden on the agricultural farms with the revenue lump sum was disadvantageous in all described criteria. It might be caused by the fact that in this form of taxation is not possible to decrease the costs of activities, which in the case of agricultural activity are relatively high.

Suggested Citation

  • Wasilewski, Mirosław & Ganc, Marzena & Mądra-Sawicka, Magdalena, 2016. "Models of the Effects of the Introductiion of the Lump Sum from Recorded Revenues in Individual Farms in Poland," Problems of Agricultural Economics / Zagadnienia Ekonomiki Rolnej 253703, Institute of Agricultural and Food Economics - National Research Institute (IAFE-NRI).
    • Handle: RePEc:ags:iafepa:253703
    DOI: 10.22004/ag.econ.253703
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    References listed on IDEAS

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    1. Khan, Mahmood Hasan, 2001. "Agricultural taxation in developing countries: a survey of issues and policy," Agricultural Economics, Blackwell, vol. 24(3), pages 315-328, March.
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    Cited by:

    1. Justyna Franc-Dąbrowska & Magdalena Mądra-Sawicka & Joanna Bereżnicka, 2018. "Cost of Agricultural Business Equity Capital—A Theoretical and Empirical Study for Poland," Economies, MDPI, vol. 6(3), pages 1-15, June.

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