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EN
The aim of the paper was to present the material procurement of the agricultural sector as well as the processes of creating and distributing of agricultural products' supply in Poland and in Germany. The economic development led to the growth of importance of the sectors providing means of production and rendering services to the agricultural sector in the material procurement of agriculture. As agriculture is becoming mainly a primary production sector, its significance in this scope has diminished. It is confirmed by the fact that the supply of agricultural products is intended mainly for indirect consumption. Apart from self-supply, agriculture is an important raw material supplier for the food industry and other branches of the country's economy. The remaining, smaller part of supply is intended for fulfilling a final demand especially including the consumption in households.
EN
The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in reduced rates of value added tax in the Czech Republic in the late 2007 and 2008 and Slovakia since May 2004. At the same time it identifies the size of portion of increased tax burden which agricultural producers and sellers of food carry, after the increase in the reduced rate of value added tax in the Czech Republic and Slovakia. Possible future changes in this field are considered on the basis of determining the values of the distribution of increased tax burden. It also includes determination of indicator of change in the selling prices of agricultural products and food in the increase in the reduced rate of value added tax in the Czech Republic and Slovakia.
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