Podatek VAT w świetle badań empirycznych wśród rolników

• Authors: Wiktorowicz, Justyna , Zrobek, Janusz

Title variants

PL

VAT in the Light of Empirical Research Among Farmers

Abstracts

EN

The paper contains results of empirical research concerning farmers’ attitude to wards VAT and its versions. Research was conducted among farmers. Taking these results under consideration, it turns out that the majority of farmers do not perceive advantages following from the great potential of VAT. Hence, they prefer simple solution, that is the flat rate scheme. It results also from the economic weakness of farms which do not experience considerable benefits from the normal system of VAT. Research’s results support the thesis that in general, only buoyant farmers who invest a lot and develop their activity, use normal tax scheme.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2006
• Volume: 202

Dates

published

2006

Contributors

author

Wiktorowicz, Justyna

author

Zrobek, Janusz

other

Uniwersytet Łódzki

Identifiers

URI

http://hdl.handle.net/11089/17332