Podstawowe obciążenia fiskalne gospodarstw rolnych w Polsce
Basic fiscal burden of agricultural holdings in Poland

Summary/Abstract: Purpose - the objective of the article is to determine the average level of fiscal burden incurred by these agricultural holdings which do not perform any non-agricultural economic activities. Due to the extensive nature of the problem the author focused on agricultural tax burden (such choice was determined by the fact that agricultural tax represents the type of tax which constitutes the largest burden incurred by agricultural holdings. The remaining taxes, due to the possibility of taking advantage of numerous exemptions and exclusions are considered a minor burden for agricultural holdings) as well as the social insurance contributions. Design/Methodology/Approach - the basic research methods applied by the author of the conducted analyses were the following ones: the method of literature reverences and legal acts analysis and review, as well as formal methods (graphic and tabular description). Findings - based on the conducted analysis the fiscal bur- den presented the level of 132,27 PLN in 2010 up to 201,02 PLN in 2013. Originality/Value -the value of the article consists in the presentation of monthly fiscal burden incurred by individual agricultural holdings, the explanation of agricultural tax rules construction and the draft of changes in this tax suggested by the Ministry of Finance

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