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Title:

The impact of the economic crisis on tax policy on the example of agricultural activity

Creator:

Konopska-Struś, Emilia ; Struś, Mirosław

Subject and Keywords:

agricultural tax ; agricultural activity ; income tax ; economic crisis

Abstract:

Economic crises as an integral part of the business cycle periodically occur in the economy, leading to its collapse. State economy is exposed during the crisis period to the numerous negative phenomena such as the increase in unemployment, financial problems, a sense of uncertainty. During the economic crisis increases the risk of lower budget revenues, which is not conducive to reform the tax system, even if they could lead to long-term benefits for the economy. These problems are well illustrated by the situation in agriculture. For many years there are discussed about the income taxation of agricultural activity. In June of 2013 it was prepared a project of income taxation of agricultural activity, but it was abandoned in the end. The article attempts to answer the question: is there a connection between the economic crisis and the failure to tax reform agriculture? There were subjected to a critical analysis of project assumptions of income taxation of agricultural activities and estimated potential revenues of the budget of municipalities in this respect. The available estimates indicate that the failure of the tax reform in agriculture could affect the precarious financial situation of the state budget and municipal budgets due to the economic crisis.

Place of publishing:

Wrocław

Publisher:

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

Contributor:

Ćwiąkała-Małys, Anna. Red. ; Rutkowska-Tomaszewska, Edyta. Red. ; Majewska-Jurczyk, Barbara. Rec.

Date issued:

2016

Resource Type:

ebook

Format:

application/pdf

Identifier:

ISBN 978-83-65431-41-7

Language:

pol ; eng

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Is part of:

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Access rights:

Rules of usage of Digital Library of Wroclaw University

License:

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Rights holder:

© Copyright by Emilia Konopska-Struś, Mirosław Struś

Autor opisu:

TK