THE PROSPECTIVE CONSEQUENCES OF THE INTRODUCTION OF INCOME TAX IN AGRICULTURAL FARMS FOR 'GMINA' BUDGETS
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The paper presents the consequences of the replacement of agricultural tax with income tax for the 'gmina' (commune) budgets. Surveys were conducted on agricultural farms which participated in FADN system, located in Wielkopolska and Slask as well as Mazowsze and Podlasie regions. Maintaining the whole income tax as the source of income for 'gminas' would be very profitable for their budgets. These advantages would be particularly high in 'gminas' from Mazowsze and Podlasie regions. Assuming that 'gmina' budgets would keep the same part of income tax as is the case for income tax from natural persons (39.34%), then in general such solution would not be beneficial for 'gmina' budgets. Such situation was particularly valid for Wielkopolska and Slask regions, since in the latter the inputs from income tax to 'gmina' budgets would exceed the inputs from agricultural tax. The income situation of 'gminas' would be even more difficult if we assumed that the income from income tax remained at the same level as the corporate income tax (6.71%). Introduction of income tax in agricultural holdings would be beneficial for the State budget. In respective 'gminas', the benefits (or their absence) relating to this tax depend on the number of farms, area of their agricultural land, agricultural type and the assumed rules for 'gmina' participation in the inflows from this tax. For farms, which are not directed to commercial production, lump-sum tax should be introduced.
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