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2 Zagadnienia Ekonomiki Rolnej

2 2008

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ASSESSMENT OF AGRICULTURAL COMPANIES' FINANCIAL LIQUIDITY

100%

Franc-Dabrowska J.

Zagadnienia Ekonomiki Rolnej

2008

nr 1(314)

43-59

This article presents results of research on liquidity ratios levels in companies operating in agricultural sector. About 356 companies were analyzed in the years 1996-2005. It was concluded that farmers were keeping liquidity ratios at higher levels than suggested in literature (average levels were taken as a measure). Farmers keeping liquidity ratios at lower levels (close to optimal values) were operating in a more effective way. Some of the farmers with higher liquidity ratios levels were driven by conservative, risk averse approach, the others were postponing repayment of their debts depending on collected receivables, leading to payment jams in the agricultural sector. In summary, it was stated that specific character of agricultural company should be assessed as pertaining to organizational and not financial area, and consequently financial liquidity in agricultural companies should be assessed against the optimum value described in literature.

INCOME TAX IN INDIVIDUAL FARMS - CONCEPT AND RESULTS

80%

Wasilewski M. , Gruziel K.

Zagadnienia Ekonomiki Rolnej

2008

nr 1(314)

60-77

The paper presents model solutions of the financial consequences of replacing farming tax with income-tax in farms with different types of activity in the 'Greater Poland and Silesia' region. Farmers from 'dairy cattle' farms would in vast majority pay higher income tax than farming tax, the highest in the groups with area 75-125 hectare. However, in farms of the 'granivorous' agricultural type there is income subject to taxation. In remaining groups of farms of this type, the income tax amount grew proportionally to decrease in cropland area, and was higher than the amount of farming tax. It may result from higher intensity of the production due to usage of purchased protein feeds, what contributes to attaining additional income irrespective of the possessed area of cropland. In the 'mixed crops and livestock' type of agricultural farms the majority of area groups did not record taxable income. It was established that in the researched farms their agricultural type and cropland area importantly differentiates the relations between the current tax amount and the income tax amount. Possible introduction of farm income tax should take into account consequences for district (gmina) budgets in investigated region.