Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych

• Authors: Jacek Kulicki

Title variants

EN

Principles of taxation of income and turnover from the sale of products manufactured in agricultural farms

Abstracts

EN

The analysis of the applicable regulations leads to the conclusion that the system of taxation of farmers’ income is complex. The author points out different definitions of agricultural activity for the purposes of income tax and value added tax. The legislator makes the classification of agricultural income among individual sources of income for the purposes of personal income tax dependent on whether they are processed or unprocessed products and on the method of their processing. The differences in the treatment of farmers’ revenues for the purposes of income tax overlap with the tax obligations with regard to value added tax and excise tax.

Keywords

EN

taxes; agriculture; food products; direct sale

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2021
• Issue: 1(69)
• Pages: 189-215

Dates

published

2021

Contributors

author

Jacek Kulicki

• Kancelaria Sejmu. Biuro Analiz Sejmowych

• https://orcid.org/0000000326316428

Identifiers

DOI

10.31268/ZPBAS.2021.16

Biblioteka Nauki

2195396