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Kilka uwag dotyczących opodatkowania rolnictwa w Polsce w kontekście Europejskiego Zielonego Ładu

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Bieluk J.
Przegląd Prawa Rolnego
|
2021
|
issue 2(29)
101-112
IT
L’articolo si propone di definire il ruolo che il sistema di tassazione in agricoltura potrebbe svolgere nel processo di attuare nuove soluzioni volte principalmente a minimizzare l’impatto che la produzione agricola ha sull’ambiente. Allo stesso tempo, le considerazioni dovrebbero tenere conto del ruolo che il sistema di tassazione in agricoltura può avere sul modello sistemico di agricoltura basato sulle aziende a conduzione familiare. Nella parte conclusiva, l’autore afferma, tra l’altro, che il sistema fiscale dovrebbe essere sfruttato anche per rafforzare le aziende a conduzione familiare che puntano sul tipo e sui metodi di produzione più vicini alla neutralità climatica. L’inverdimento della tassazione in agricoltura dovrebbe costituire uno degli obiettivi della sua riforma. Al legislatore dovrebbe spettare, previa consultazione pubblica, il compito di definire il confine tra il modello di azienda agricola individuale, da lui privilegiato, e la produzione agricola di massa con impatto molto negativo sul clima.
EN
The aim of the considerations is an attempt to define the role that the system of taxation of agriculture could play in the implementation of new solutions aimed primarily at minimising the impact of agricultural production on the environment. The considerations should also take into account the role of the agricultural taxation system in shaping the systemic model of agriculture based on family farms. In conclusion, the author proposes, among other things, that the system of taxation should be directed towards easing fiscal burdens of family farms oriented towards the type and methods of production which are closest to climate neutrality. The greening of agricultural taxation ought to be one of the objectives of the reform of agricultural taxation. It should be up to the legislator, in the framework of public consultations, to define the boundary between a model individual holding which is treated preferentially, and a large-scale agricultural production that has a very negative impact on the climate.
PL
Celem rozważań jest określenie roli systemu opodatkowania rolnictwa, jaką mógłby on odgrywać we wdrażaniu nowych rozwiązań służących przede wszystkim minimalizowaniu wpływu produkcji rolnej na środowisko, ale także kształtowaniu ustrojowego modelu rolnictwa opartego na gospodarstwach rodzinnych. W konkluzji stwierdzono, że należy wykorzystać system podatkowy, aby w ramach obciążeń fiskalnych wzmacniać gospodarstwa rodzinne, nastawione na rodzaj i metody produkcji najbliższe neutralności klimatycznej. Ekologizacja powinna być jednym z celów reformy opodatkowania rolnictwa. Do ustawodawcy, w ramach konsultacji społecznych, powinno należeć określenie granicy między modelowym gospodarstwem indywidualnym, traktowanym preferencyjnie, a wysokotowarową, szkodliwą dla klimatu produkcją rolną.
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