Konsekwencje wprowadzenia podatku dochodo- wego w rolnictwie dla rozwoju obszarów wiejskich. Studium przypadku
The consequences of the introduction of income tax in agriculture for rural development. Case study

Summary/Abstract: In Poland, the agricultural activity is taxed of agricultural tax. The amount of the agricultural tax depends on the size of a farm, its location and the type of land. The exception is income from special branches of agricultural production. In the EU taxation of agricultural income tax is common, so it can be assumed that such a system will be introduced in Poland, the more that in 2016 there was the first attempt to tax the income of agricultural activities since the beginning of transformation in the country. The paper presents the financial consequences of replacing the agricultural tax for income tax for the municipal budget and the impact of this change on rural development. The research was carried out in the rurar municipality of Kondratowice. The analysis shows that the introduction of income tax in agriculture would not benefit from the point of view of revenue for the municipal budget. Consequently, a municipality could allocate less funds for investments, which in turn would have a negative impact on its further development.

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