Taxation of Agricultural Farms – the Need for Therapy?
Taxation of Agricultural Farms – the Need for Therapy?
Author(s): Elżbieta KlamutSubject(s): Agriculture, Economic policy, EU-Accession / EU-DEvelopment, Financial Markets
Published by: Społeczna Akademia Nauk
Keywords: taxes; farming enterprises; agricultural farms; agricultural tax; income tax
Summary/Abstract: Every country has the right to issue its own regulations regarding business activity, personal income or agricultural activity. After Poland’s accession to the European Union, Polish agriculture should be competitive, hence the need to increase its efficiency. There is a question whether one of the elements of the improvement of the situation in Polish agriculture is the change of tax policy? The aim of this study is to analyse the problem of taxation of agricultural farms with income tax.
Journal: Przedsiębiorczość i Zarządzanie
- Issue Year: 17/2016
- Issue No: 8.3
- Page Range: 13-26
- Page Count: 14
- Language: English