Proposed changes in the system of taxation of agriculture in Poland
1994
Podstawka, M. (Poland)
The system of taxation in agriculture in Poland ought to include: the rent tax on land (on real property) and the tax on agricultural incomes. The presently binding principles of assessment of the agricultural tax do not equalize the conditions of farming land of the poorest quality but situated in various economic regions. The income position of agriculture in Poland has deteriorated notably in recent years. Consequently, taking into account the present condition of agricultural incomes in this country, what should be postulated for is not elevation, but simply lowering of the so far applied rate of taxation of agriculture
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