PRINCIPLES GOVERNING TAXATION OF FARMS IN EU AND CHANCES FOR THEIR ADAPTATION IN POLAND

• Autorzy: Dziemianowicz R. I. , Przygodzka R.
• Języki publikacji: PL

Abstrakty

EN

The system of taxes applied in Polish agriculture requires changes and adjustment to the new economic conditions. It also needs to be rearranged and incorporated into the general tax system, especially as far as the taxation of incomes is concerned. Agricultural activity ought to be subject to the general taxation rules but detailed tax solutions may be applied to ensure proper consideration for its specific character. Such solutions are widely used in the European Union. The authoresses of the article present the most important principles governing the taxation of farms in the European Union, describe the system currently applied in the taxation of farms in Poland and offer suggestions concerning possible direction of changes in that system.

Słowa kluczowe

EN

FARMS TAXATION -CHANGES' DIRECTION; TAXES IN POLISH AGRICULTURE

• Wydawca: Institute of Rural and Agricultural Development, Polish Academy of Sciences; www.irwirpan.waw.pl
• Czasopismo: Wieś i Rolnictwo
• Rocznik: 2006
• Numer: 2(131)
• Strony: 77-88
• Rodzaj publikacji: ARTICLE

Twórcy

autor

Dziemianowicz R. I.

autor

Przygodzka R.

• R. I. Dziemianowicz, Uniwersytet w Bialymstoku, Wydzial Ekonomiczny, ul. Sosnowa 64, 15-887 Bialystok, Poland

Identyfikatory

CEJSH db identifier

06PLAAAA01613531