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.
Nov 4, 2020
Mar 14, 2017
|Rachunkowość i podatki w rolnictwie. Mity i prawdy||Nov 4, 2020|
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