Farms are enterprises that require advanced management, adaptation to changing market conditions, and compliance with complex tax regulations. Effective farm management demands technological and economic knowledge, investment capabilities, and process optimization. The complexity of regulations (e.g., VAT, agricultural tax) and the lack of accounting expertise are significant challenges. Farmers benefit from tax reliefs and subsidies but emphasize the need for simplified laws. The article suggests that the development of farms in Poland requires a more thoughtful tax policy, greater state support, and investments in innovation and education, which would enhance the efficiency and competitiveness of the sector.
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