Taxation of agricultural activities in Poland – selected aspects Cover Image

Taxation of agricultural activities in Poland – selected aspects
Taxation of agricultural activities in Poland – selected aspects

Author(s): Elżbieta Hajduga
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: agricultural activities; agricultural tax; income tax for farmers

Summary/Abstract: Agriculture represents the only national economy sector in Poland where, instead of paying an income tax in accordance with the generally applicable regulations, an agricultural tax is paid. The objective of the article is to present the construction of the agricultural tax, suggestions for changes in this tax and the income tax proposal from agricultural activities. The research method applied in the article consists in the analytical and critical approach to relevant legal acts.

  • Issue Year: 2014
  • Issue No: 351
  • Page Range: 165-175
  • Page Count: 11
  • Language: English