Branżowe problemy rachunkowości i podatków ogrodniczych grup producentów rolnych
Accounting and taxation issues in branch of horticultural producer groups

Summary/Abstract: Horticultural producers groups have being established in Poland since 2001. This type of agricultural producer groups takes different forms based on legal regulations, which determine the legal status and principles of their functioning. The aim of the studies was to indicate the legal regulations’ deficiencies in terms of horticultural producer groups’ creation and operational functioning as well as to show how the choice of legal form effects specific tax returns and accounting methods to be applied. The implementation of article objectives required carrying out research in horticultural producer groups. The study group was selected from Lower Silesia voivodeship. The horticultural producer groups’ studies used the direct interview method and applied a comparative analysis of agricultural business branch running legal conditions. The conclusions drawn on the basis of research suggest that a corporation (capital company) is not always the most appropriate business form to conduct horticultural producer group.

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