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In the paper the impact of yield insurance on farm net income and revenue volatility were investigated. The analyses were based on expected value-variance approach. In the first phase of the study a stochastic simulation was conducted in order to compute means and variances of revenues assuming scenario with and without insurance scheme. In the second phase, results obtained in the first step were incorporated into whole-farm non-linear programming model which optimized structure of crop production. The results indicate that under present legal regulations yield insurance schemes are not very attractive method of risk reduction from farmer's point of view. The main problem seems to be too high insurance premium in comparison to its level accepted by farmers. Moreover, attractiveness of insurance schemes seems to be reduced by direct payments system due to its positive impact on income stabilization.
On the basis of literature, the paper describes changes observed in Polish agriculture in the year 2004 and several following years, on the background of previous years' situation. On the grounds of the above, eight thesis have been formulated: on doubling agricultural income, on years needed for re-establishing economical balance disturbed by change of conditions, on increase of property size and modernization on farms of 16 and more ESU, on low profitability of equity capital in farms basing on high labour input and high capital resources, on growing range of agricultural producers who couple farm income with other incomes, on permanent deficit of part of farms of at least 100 hectares of croplands - in effect of legal regulations, incorrect definition for areas of disadvantageous farming conditions and high competitive potential of Polish farms in comparison to chosen UE countries. The above thesis require to be confirmed or rejected on the basis of analysis carried out in a longer time period (e.g. years 2005-2007) after Poland's accession to European Union.
More and more Polish farmers are interested in leaving the flat-rate status. It concerns particularly the farmers making investments, who may recover VAT input after they choose the system of VAT under general principles. The examples of this effect are the agricultural holdings of Polish FADN. The article presents the results of 1888 farms with system of VAT under general principles. The farms constitute the panel in 2010-2013 which is grouped according to types of farming. In all groups of farms numerous investments were made, which was the effect of the income obtained and the investment subsidies obtained. VAT balance on investments has shown annually negative values (to be refunded) in all groups. In case of current activity similarly, excepting the “granivores” farms, where there was a surplus of VAT due from the year 2011. However, the total VAT balance was negative each year and in case of all types of farming the farmers recovered VAT overpaid. In the type of farming “granivores”, VAT under general principles system was the least profitable, because of the higher VAT rate (8%) on sold products (meat) and at the same time growing sale every year. Increase of production as well as sale, while slowing down the investments in case of any type of farming, will result in a reduction of the VAT amount to be refunded. In this situation, the farmer may return to the flat-rate status after the VAT paid adjustment has been made.
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