EFEKTYWNOŚĆ PODATKU ROLNEGO NA PRZYKŁADZIE GMIN WIEJSKICH
EFFECTIVENESS OF AGRICULTURAL TAX ON THE EXAMPLE OF RURAL COMMUNITIES
Author(s): Kinga GruzielSubject(s): Economy, Geography, Regional studies, Agriculture, Economic policy, Evaluation research
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: efficiency; farm; tax; agricultural tax; tax costs;
Summary/Abstract: The article presents the theoretical aspects of the efficiency of agricultural tax as a source of income of their own municipalities. Attempted to determine the effectiveness of agricultural tax as the main tax burden farms in Poland. The study included rural communes of the provinces of Opole (No. 1) and the Malopolska (No. 2) attempted to determine the relationship of agricultural tax cost of natural climatic conditions and level of development of agriculture in some regions of the country.
Journal: Studia i Prace WNEIZ US
- Issue Year: 2015
- Issue No: 41/2
- Page Range: 249-257
- Page Count: 9
- Language: Polish