INCOME TAX IN INDIVIDUAL FARMS - CONCEPT AND RESULTS
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The paper presents model solutions of the financial consequences of replacing farming tax with income-tax in farms with different types of activity in the 'Greater Poland and Silesia' region. Farmers from 'dairy cattle' farms would in vast majority pay higher income tax than farming tax, the highest in the groups with area 75-125 hectare. However, in farms of the 'granivorous' agricultural type there is income subject to taxation. In remaining groups of farms of this type, the income tax amount grew proportionally to decrease in cropland area, and was higher than the amount of farming tax. It may result from higher intensity of the production due to usage of purchased protein feeds, what contributes to attaining additional income irrespective of the possessed area of cropland. In the 'mixed crops and livestock' type of agricultural farms the majority of area groups did not record taxable income. It was established that in the researched farms their agricultural type and cropland area importantly differentiates the relations between the current tax amount and the income tax amount. Possible introduction of farm income tax should take into account consequences for district (gmina) budgets in investigated region.
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