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Ocena polskich rozwiązań w zakresie opodatkowania rolnictwa na tle systemów obowiązujących w wybranych krajach Unii Europejskiej

100%
Dziemianowicz R. I.
Problemy Rolnictwa Światowego
|
2007
|
vol. 02(17)
EN
The process of agricultural transformation goes through certain stages including structural changes and changes of sector’s role in whole economy. Its development path is determined by numerous external and internal factors. Also institutions, which may include the taxation system, have a significant impact on the agriculture's transformation rate. In order for taxes to truly play an important part in the development of agriculture, including its Polish version, all the elements leading to ineffective management should be eliminated and replaced with new constructions, which contribute to the development of this sector and whole economy. Unfortunately in Poland, until present, the agriculture's taxation system has not yet been adapted neither to the needs of this sector nor to the needs of a developing economy. The adopted solutions, implemented in a quite different economic reality, not only are ineffective fiscally but also do not stimulate the modernization of this sector. Designing a new taxation system is not a simple thing however. As of yet, neither theory nor practice of taxation give unequivocal answers to how its structure should look like. In relation with this, when building a new taxation system or reforming the existing one, one should use both current theoretical knowledge and previous experiences of others, which usually allows, at the beginning, for elimination of the prospective mistakes. The article presents agriculture's taxation systems adopted in the EU countries and at the same time is an attempt to assess the Polish solutions adopted in this field.
PL
Ścieżkę rozwoju rolnictwa warunkuje wiele czynników zewnętrznych i wewnętrznych. Istotny wpływ na tempo jego transformacji mogą mieć również instytucje, do których zaliczyć można także system podatkowy. Aby jednak podatki odegrały istotną rolę w rozwoju rolnictwa, z ich konstrukcji powinno się wyeliminować wszystkie elementy prowadzące do nieefektywnego gospodarowania i zastąpić je nowymi konstrukcjami, które przyczynią się do rozwoju tego sektora i całej gospodarki. Niestety w Polsce, jak dotychczas, nie dostosowano systemu opodatkowania rolnictwa ani do potrzeb tego działu, ani do potrzeb rozwijającej się gospodarki. Zastosowane rozwiązania, wprowadzane jeszcze w innej rzeczywistości ekonomicznej, nie tylko nie są wydajne fiskalnie, ale także nie stymulują modernizacji tego sektora. Projektowanie nowego systemu podatkowego nie jest jednak rzeczą prostą. Jak dotychczas ani teoria, ani praktyka opodatkowania nie dają jednoznacznych odpowiedzi, jaka powinna być jego konstrukcja. W związku z tym, budując nowy systemu podatkowy lub reformując istniejący, powinno się wykorzystywać zarówno aktualną wiedzę teoretyczną, jak i dotychczasowe doświadczenia innych krajów, co zazwyczaj pozwala, już na wstępie, na wyeliminowanie ewentualnych błędów. Artykuł prezentuje systemy opodatkowania rolnictwa zastosowane w krajach UE i jednocześnie stanowi próbę oceny polskich rozwiązań stosowanych w tym zakresie.
2

TAXES AND ECONOMIC GROWTH IN THE LIGHT OF THE NEOCLASSICAL THEORY OF ECONOMIES

100%
Dziemianowicz R. I.
Optimum. Studia Ekonomiczne
|
2007
|
issue 3(35)
57-70
EN
The relation between the size of tax charges and economic growth rate may be considered one of the most important, and at the same time most controversial, issues of economics. Taxes not only limit incomes, which individuals have at their disposal, but also indirectly, through affecting, inter alia: the size of investments, motivations to conducting professional activity, including the tendency of people to work, produce and invest, may affect economic growth rate. The article presents the current studies regarding the impact of taxes on economic growth and development. At the same time it is an attempt to answer the questions: Does the size of tax charges actually affect economic growth rate? If so, to what extent?
3
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TAXATION AS A FORM OF SUPPORT FOR AGRICULTURE

100%
Dziemianowicz R. I.
Zagadnienia Ekonomiki Rolnej
|
2007
|
issue 2(311)
42-59
EN
According to the recommendations of the OECD, potential budget income, whose collection was relinquished by means of applying special tax solutions, has to be treated as subventions, which should be included in calculation of the PSE factor, monitoring the support for agriculture. However, in practice a number of countries, due to various reasons (both political and technical), do not treat the 'tax' support for agriculture as an alternative manner of support for direct budget expenditure; therefore, the level of public subsidy for agriculture is usually understated. The article presents forms of support for the agriculture which are less clear and even hidden in special tax structures; despite the fact that these forms provide measurable profits, they are usually not treated as an element of subsidy in Poland. The authoress makes an attempt at defining the off-budget support for the agriculture by the tax system, often called tax expenditures of agriculture and shows potential profits and losses resulting from application of special structures in the taxation of agriculture. Disclosing tax expenditures, in the budget, witch may be considered, a substitute for the state's expenditures, should contribute to making efficient public decisions, especially with respect to the agriculture. This will allow for certain transparency of policy pursued with respect to agriculture and a clear division between the state's expenditure policy and income policy. Lack of any estimates with respect to tax expenditure of agriculture means that information with respect to the total state budget's expenditure on agriculture is not complete and the actual support for agriculture in usually greater.
4
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Specyfika konstrukcji podatku dochodowego obciążającego gospodarstwa rolne w Unii Europejskiej

100%
Dziemianowicz R. I.
Problemy Rolnictwa Światowego
|
2006
|
vol. 15
EN
The Polish tax system for agriculture requires significant reforms, especially in the sphere of income tax. It is crucial to choose an appropriate structure of this tax which should be adjusted both to the needs of agriculture and the economy in general. On the whole, while looking for new solutions, those which already exist may also be useful, because being acquainted with them enables us to use appropriate structures for constructing new taxation system for agriculture and to eliminate previously made mistakes. The article presents special solutions used for the income tax imposed on farms in the EU, which, on the one hand lead to a decrease of fiscal burdens of agriculture, while on the other hand are a hidden form of its support. It also shows solutions used in Germany, France and Italy, as well as in Great Britain and Ireland, which according to the author, represent various types of agriculture and different tax rules. Therefore, they may constitute a relatively good representation of the so-called 15 regular EU states. The focus of the analysis is the personal income tax, which due to its structure relating to the area of taxation and the predominance of family farms, is one of the most important taxes on agriculture in the EU.
5

PRINCIPLES GOVERNING TAXATION OF FARMS IN EU AND CHANCES FOR THEIR ADAPTATION IN POLAND

63%
Dziemianowicz R. I., Przygodzka R.
Wieś i Rolnictwo
|
2006
|
issue 2(131)
77-88
EN
The system of taxes applied in Polish agriculture requires changes and adjustment to the new economic conditions. It also needs to be rearranged and incorporated into the general tax system, especially as far as the taxation of incomes is concerned. Agricultural activity ought to be subject to the general taxation rules but detailed tax solutions may be applied to ensure proper consideration for its specific character. Such solutions are widely used in the European Union. The authoresses of the article present the most important principles governing the taxation of farms in the European Union, describe the system currently applied in the taxation of farms in Poland and offer suggestions concerning possible direction of changes in that system.
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