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Title:

Accounting and Taxes in Agricultural. Myths and Facts

Description:

Stan prawny na 31.12.2015 r.

Abstract:

The purpose of the paper is to present the results of studies and research on the taxation systems in agriculture in realities of Poland and present most popular myth. An assumption is that the system should match three criteria. The first criterion is capability of the system to stimulate the development of agriculture. The second is accordance with societal justice. The third is matching the need to supply the governmental budget. As a benchmark, typical tax standards employed in some EU countries are used. The result is an answer to the question, if attempted introduction of income taxes in agriculture in Poland is justified.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Date issued:

2015

Detailed Type:

ebook

Format:

application/pdf

Identifier:

ISBN 978-83-65431-06-6

Language:

pol

Relation:

(Prace Naukowe Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego)   (Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych ; nr 1)

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Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Krzysztof Prymon

Autor opisu:

TK