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DIVESTMENTS IN AGRICULTURAL FARMS - ESSENCE, DEFINITIONS, DIVISION (Dywestycje w gospodarstwach rolnych - istota, definicje, podzial)

100%
Wojewodzic T.
Wieś i Rolnictwo
|
2010
|
issue 2(147)
96-108
EN
Processes leading to reductions in the agricultural production of farms or to the abandonment of such production are becoming more and more frequently observable. Simultaneously, the process of relocation of resources is under way, which leads to the transfer of a considerable part of these resources to non-agricultural sectors of the economy. Such phenomena are being described in scientific literature as an economic collapse and bankruptcy of agricultural farms, which is unjustified in many cases. Decisions to limit production and reduce the engagement of the resources of farmers' families in agricultural production can be seen as elements of the restructuring of specific economic entities that agricultural farms are. One of the strategic options of such restructuring can be divestments. In the presented paper efforts were launched to adapt the term 'divestments' for the purposes of agricultural economics, which is indispensable to facilitate the analysis and description of processes occurring in agricultural farms. The considerations included in the paper do not cover all aspects of the problem. It is necessary to examine the scale, the course, the structure and the effectiveness of divestments in agriculture for these issues have not been described so far in any publications.
2
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PRODUCTION DIVESTMENTS IN COMMERCIAL FARMS - AN ATTEMPT AT IDENTIFYING THE SCALE OF THE PHENOMENON (Dywestycje produkcyjne w gospodarstwach towarowych - próba identyfikacji skali zjawiska)

63%
Wojewodzic T., Mikolajczyk J.
Zagadnienia Ekonomiki Rolnej
|
2011
|
issue 4(329)
76-87
EN
This study raises the issue of divestments in agricultural holdings, which is now becoming topical. The processes of limiting or abandoning certain agricultural activities constitute an intrinsic element in evolution in agricultural holdings. However, in such turbulent circumstances, the dynamics of this phenomenon is gaining speed, which may reflect a decline in or the development of economic entities. This study attempts to estimate the scale and structure of production divestments in individual commercial farms. The theoretic considerations are supplemented with analysis results, taking into account the production type of the holding. The most numerous group out of the 6881 holdings surveyed was formed by the holdings which had abandoned potato production (1086 entities) and pig breeding (1177 entities). Most of the observed instances of retreating from agricultural activity should be viewed as measures to streamline the organisation of the holding: the production concentration (re-concentration), resulting from a specialisation and/or simplification in the activities conducted.
3

STRATEGIES USED BY THE MALOPOLSKA PROVINCE COMMUNES REGARDING THE PROPERTY TAX (Strategie gmin województwa malopolskiego w zakresie podatku od nieruchomosci)

63%
Plonka A., Wojewodzic T.
Optimum. Studia Ekonomiczne
|
2009
|
issue 2(42)
185-194
EN
Improving the quality of services provided by local government units for the local communities, particularly investment activities makes necessary to seek the ways of additional funds acquisition. The paper aims at an assessment of changes in tax policy of the Malopolska province communes concerning the approved rates of property tax. The article analyzes the resolutions concerning the property tax rates adopted in all communes in the years 2003 and 2008. Moreover, the research provides the assessment of the commune favourable tax regime for the entrepreneurs and local inhabitants. The studies have demonstrated that communes very rarely decided to use very high property tax rates. None of the studied communes decided to apply low rates of tax in the categories encumbering the entrepreneurs at simultaneously high rates in tax categories levied on the other commune dwellers.
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