Zmiany w wielkości i strukturze działów specjalnych produkcji rolnej w powiecie wadowickim

• Authors: Jolanta Kasprzyk , Tomasz Wojewodzic

Abstracts

EN

Special activities in agricultural production have been considered by the legislator as agricultural activities yielding greater revenue than other agricultural activities, which has resulted in their subjection to income tax. The purpose of the study is to present the interest in this type of business among the inhabitants of the Wadowice Poviat. As a result of the analyses performed, it has been concluded that business of this type is of marginal importance, yet it constitutes a signifi cant source of income for approx. 200 families in the territory studied. All individuals who pay income tax on special activities have selected the simplified form of setting the basis for taxation, and the changes in the number, structure and size of the businesses were relatively small in the years 2002–2005.

• Publisher: Wydawnictwo Adam Marszałek
• Journal: Krakowskie Studia Małopolskie
• Year: 2008
• Volume: 12
• Pages: 205-217

Dates

published

2008

Contributors

author

Jolanta Kasprzyk

author

Tomasz Wojewodzic

Identifiers

DOI

10.15804/ksm200811

Biblioteka Nauki

2037469