PL EN


2006 | 2(131) | 77-88
Article title

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

Title variants
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.
Year
Issue
Pages
77-88
Physical description
Document type
ARTICLE
Contributors
author
  • R. I. Dziemianowicz, Uniwersytet w Bialymstoku, Wydzial Ekonomiczny, ul. Sosnowa 64, 15-887 Bialystok, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
06PLAAAA01613531
YADDA identifier
bwmeta1.element.199b62db-4726-3022-9323-41f26cf25f5a
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