Relacja podatków i dopłat bezpośrednich w indywidualnych gospodarstwach rolnych w Polsce w latach 2004-2013 według danych FADN
The Ratio of Taxes and Direct Payments to Individual Agricultural Farms in Poland 2004–2013 on the Basis of Fadn (Farm Accountancy Data Network)
Author(s): Wawrzyniec Czubak, Paweł Krzysztofiak, Norbert SzalatySubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: taxes of farms; direct payments; finance farms; accounting; agriculture; farming in Poland
Summary/Abstract: Realization of national and UE agricultural policy, exemplified by mechanisms liketaxes and direct payments, is extremely important from pint of view functioning Polish agricultureand its competitiveness. Direct payments constitute an increasing part of farm incomes and participatelargely in financing modernization. On the other hand, tax charges are dramatically smallerand less significant. The article presents the results of studies related to determination of the ratiothat exist between the received direct payment and taxes. Their share in total cost of running a farmwas determined as well.
Journal: Ekonomiczne Problemy Usług
- Issue Year: 127/2017
- Issue No: 2
- Page Range: 85-96
- Page Count: 12
- Language: Polish