Agricultural taxation in Poland vs. solutions in selected EU countries
2014
Soliwoda, M., Institute of Agricultural and Food Economics - National Research Inst., Warsaw (Poland). Dept. of Agricultural Finance | Pawlowska-Tyszko, J., Institute of Agricultural and Food Economics - National Research Inst., Warsaw (Poland). Dept. of Agricultural Finance
The main aim of the paper was to compare the agricultural taxation in Poland with solutions in the selected EU Member States. The paper presents the system of agricultural taxation in Poland compared with fiscal solutions in selected EU countries. It also discusses the typology of tax solutions referring to agriculture in Europe. Polish agricultural taxation is based on the so-called agricultural tax and income tax from special sections of agricultural production. A significant shift to income taxation may result in higher tax revenues from the agricultural sector. The process of implementation of recording and reporting farm income (as in other EU countries) and expenditures in Polish agriculture should be recommended in the planned reform of agricultural taxation.
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