PRINCIPLES GOVERNING TAXATION OF FARMS IN EU AND CHANCES FOR THEIR ADAPTATION IN POLAND

• Authors: Dziemianowicz R. I. , Przygodzka R.
• Languages of publication: PL

Abstracts

EN

The system of taxes applied in Polish agriculture requires changes and adjustment to the new economic conditions. It also needs to be rearranged and incorporated into the general tax system, especially as far as the taxation of incomes is concerned. Agricultural activity ought to be subject to the general taxation rules but detailed tax solutions may be applied to ensure proper consideration for its specific character. Such solutions are widely used in the European Union. The authoresses of the article present the most important principles governing the taxation of farms in the European Union, describe the system currently applied in the taxation of farms in Poland and offer suggestions concerning possible direction of changes in that system.

Keywords

EN

FARMS TAXATION -CHANGES' DIRECTION; TAXES IN POLISH AGRICULTURE

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Rural and Agricultural Development, Polish Academy of Sciences; www.irwirpan.waw.pl
• Journal: Wieś i Rolnictwo
• Year: 2006
• Issue: 2(131)
• Pages: 77-88
• Document type: ARTICLE

Contributors

author

Dziemianowicz R. I.

author

Przygodzka R.

• R. I. Dziemianowicz, Uniwersytet w Bialymstoku, Wydzial Ekonomiczny, ul. Sosnowa 64, 15-887 Bialystok, Poland

Identifiers

CEJSH db identifier

06PLAAAA01613531