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THE PROSPECTIVE CONSEQUENCES OF THE INTRODUCTION OF INCOME TAX IN AGRICULTURAL FARMS FOR 'GMINA' BUDGETS

100%

Wasilewski M. K., Gruziel K.

Zagadnienia Ekonomiki Rolnej

2008

issue 4(317)

38-56

The paper presents the consequences of the replacement of agricultural tax with income tax for the 'gmina' (commune) budgets. Surveys were conducted on agricultural farms which participated in FADN system, located in Wielkopolska and Slask as well as Mazowsze and Podlasie regions. Maintaining the whole income tax as the source of income for 'gminas' would be very profitable for their budgets. These advantages would be particularly high in 'gminas' from Mazowsze and Podlasie regions. Assuming that 'gmina' budgets would keep the same part of income tax as is the case for income tax from natural persons (39.34%), then in general such solution would not be beneficial for 'gmina' budgets. Such situation was particularly valid for Wielkopolska and Slask regions, since in the latter the inputs from income tax to 'gmina' budgets would exceed the inputs from agricultural tax. The income situation of 'gminas' would be even more difficult if we assumed that the income from income tax remained at the same level as the corporate income tax (6.71%). Introduction of income tax in agricultural holdings would be beneficial for the State budget. In respective 'gminas', the benefits (or their absence) relating to this tax depend on the number of farms, area of their agricultural land, agricultural type and the assumed rules for 'gmina' participation in the inflows from this tax. For farms, which are not directed to commercial production, lump-sum tax should be introduced.

PREDICTED EFFECTS OF THE IMPOSITION OF AN INCOME TAX ON FARMS

88%

Gruziel K., Wasilewski M.

Wieś i Rolnictwo

2008

issue 2(139)

157-175

The paper describes the predicted effects for communal budgets of the introduction of an income tax for farms which would replace the present agricultural tax. Research conducted in the farms located in the Wielkopolska, Slask, Mazowsze and Podlasie regions, which participated in the FADN system, has indicated that the imposition of an income tax meant as the source of incomes of communes would be very beneficial for their budgets. The advantages would be far greater in the Mazowsze and Podlasie regions. If it is accepted that communal budgets will have the same share in the income tax paid by farms as in the income tax paid by natural persons (39.34%) then, on the whole, this solution would not be beneficial for them. This situation generally relates to the Wielkopolska and Slask regions because in the latter region the inflow of means from communal budgets was higher than the inflow of cash from the agricultural tax. Their earning power situation would be even more unfavourable if it was accepted that the proposed income tax should be equal to the corporate income tax (6.71%). The introduction of an income tax for farms would be advantageous to the state budget. In individual communes the advantages (or their absence) of the introduction of the income tax depend on the number of operating farms, their acreage, type of farming and the adopted rules of the communes' participation in incomes from this tax. For the farms that are not engaged in the production of goods for the market the introduction of a flat tax would be more suitable.

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1 Wieś i Rolnictwo

1 Zagadnienia Ekonomiki Rolnej

2 2008

2 Gruziel K.

1 Wasilewski M.

1 Wasilewski M. K.

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THE PROSPECTIVE CONSEQUENCES OF THE INTRODUCTION OF INCOME TAX IN AGRICULTURAL FARMS FOR 'GMINA' BUDGETS

PREDICTED EFFECTS OF THE IMPOSITION OF AN INCOME TAX ON FARMS