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1

TAXATION OF AGRICULTUR ACTIVITY. VALUE ADDED TAX

100%

Jazynska B.

Studia Prawnicze

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2007

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nr 1(171)

115-144

EN

In accordance with the provisions of Art. 93 and 94 of the Rome Treaty, the regulations of the EU Member States on indirect taxes are fully harmonized, as far as it is necessary for free trading of goods and services without frontier control limitations. The most important regulation for valid Community VAT taxation system is the Sixth Council Directive 77/388/EEC of 17th May 1977 'on the harmonization of the laws of Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment'. The agricultural production was included in the Community value added tax system. The simplified Community VAT taxation system of agricultural production is construed on two basic assumptions. Firstly – the reduction of excessive complications resulting from general principles of taxation; secondly - partial tax refund for lump-sum agricultural taxpayers of value added tax paid for the purchase of means necessary for agricultural production. The harmonization of Polish and Community regulations was finally effected in the VAT law of 11th March 2004. Delivery of agricultural products and agricultural services are considered as subject to value added tax, as stipulated in the Sixth Council Directive. The taxation rules are however varied. Farmers subject to special producers are named lump-sum taxpayers; other farmers are taxed according to general rules. The taxation method, on the day when the VAT regulations is agriculture came in force, was so constructed that almost all existing agricultural producers became 'ex lege' lump-sum taxpayers.The VAT law proved clear inconsistencies in the definition of such elementary terms as agricultural activity, agricultural household and lump-sum farmer. The object of taxation is also not defined in conformity with the requirements of levy law. As shown above, there is no fixed normative concept of treating agricultural producers as entrepreneurs, neither are their production and the production effects considered as business activity. Consequently, no fixed normative concept of VAT taxation has been developed.

2

GENERAL DIRECTIONS OF THE AGRICULTURAL PRODUCTION IN POLAND UNTIL THE YEAR 2020 - A PROGNOSIS (Kierunki zmian w produkcji rolniczej w Polsce do roku 2020 - próba prognozy)

100%

Krasowicz S. , Kus J.

Zagadnienia Ekonomiki Rolnej

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2010

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nr 3(324)

5-18

EN

The paper contains an attempt to predict changes in the agricultural production in Poland until 2020. The prognosis is based on the research results of the Institute of Soil Science and Plant Cultivation - NRI, the opinions of experts from various research centres and the statistical data of the Central Statistical Office. The authors have identified the decisive factors, both of natural as well as organizational and economic character, having the influence on trends in the agricultural production. Finally the situation will be determined by the changes in the Common Agricultural Policy of the EU above all, so the prognosis should be regarded as one of many possible scenarios. Nevertheless, it provides a basis for further discussions.

3

EMERGING OF AGRICULTURAL PRODUCER GROUPS AND PRICE VARIABILITY (Powstanie grup producentów rolnych a zmiennosc cen)

100%

Chlebicka A. , Falkowski J. , Wolek T.

Zagadnienia Ekonomiki Rolnej

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2009

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nr 2(319)

59-73

EN

Horizontal integration of farmers in the form of agricultural producer groups is considered to be one of the most effective ways of strengthening bargaining power of individual producers and the resulting improvement of their income. Measures undertaken in Poland in order to encourage farmers to join together did not bring satisfying results so far. Literature indicates a number of social and economic factors, which hamper the process of creating agricultural producer groups. Dependencies between a degree of price variability of selected agricultural products and a degree of farmer's organisation in individual sectors of agricultural production are analysed in this article. Research shows that the bigger price variability is - the less is farmers' tendency to take joint actions. Programmes supporting the creation of producer groups, if implemented separately from measures aiming at increasing price stability may run into difficulties.

4

CHANGES IN THE VOLUME OF PRODUCTION AND AGRICULTURAL INCOME IN THE CONDITIONS OF POLAND'S ACCESSION TO THE EU (Zmiany w wolumenie produkcji i dochodów rolniczych w warunkach akcesji Polski do UE)

80%

Poczta W. , Czubak W. , Pawlak K.

Zagadnienia Ekonomiki Rolnej

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2009

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nr 4(321)

40-52

EN

Poland's accession to the European Union was connected with the acceptance of new conditions for the functioning of agriculture. While the incorporation of producers into the Single European Market and the adoption of Common Agricultural Policy principles were associated with hopes for the acceleration of transformation in agriculture. Since agriculture is first of all a real sphere of economy, it has been required to assess the effect of the integration process on production and economic results. Research results show that integration with the EU had an effect on an increase in the volume of agricultural output. With the moment of accession an increment of agricultural entrepreneurial income was observed, which doubled (in terms of constant prices). This effect was to a considerable degree caused by an increase in the subsidies. Static (comparative) analysis confirms a defective agrarian structure. A consequence of high labour resources in Polish agriculture, considerable land resources and low capital outlays in relation to the relatively low production output is the low productivity of land and labour resources.

5

FLEXIBILITY OF INDIVIDUAL FARMS IN TRANSITION PERIOD

80%

Pieniadz A. , Renner S. , Goraj L.

Zagadnienia Ekonomiki Rolnej

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2008

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nr 1(314)

3-22

EN

Based on farm panel data the authors empirically investigate the determinants of Polish farm households' flexibility from 1994 to 2001. They focus on scale flexibility (adjustment in production volume) and scope flexibility (adjustment in product mix). The findings of our fixed-effects regression provide evidence that smaller farms are more flexible, both with regard to scale and scope of production. Farms with a higher share of variable costs tend to be more flexible, while producers who specialized in capital-intensive technologies turned out to be less flexible. Some results differ significantly from the prevailing expectations, in particular we found that farms where a generational succession took place displayed less flexibility over time. Moreover, access to off-farm income and finances (income of household members, loans, government subsidies) is significant, but its influence varies. The results suggests that Polish farmers use various strategies in order to adjust the farm to changing environment, which should be taken into account in the design of supporting policies.

6

INCOME TAX IN INDIVIDUAL FARMS - CONCEPT AND RESULTS

80%

Wasilewski M. , Gruziel K.

Zagadnienia Ekonomiki Rolnej

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2008

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nr 1(314)

60-77

EN

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.

7

POLISH FOOD SECTOR 5 YEARS AFTER THE ACCESSION (Polski sektor zywnosciowy 5 lat po akcesji)

80%

Kowalski A.

Zagadnienia Ekonomiki Rolnej

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2009

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nr 3(320)

3-14

EN

After Poland's accession to the EU, it turned out that the threats are smaller than forecasted and our food producers efficiently use the opportunities resulting from the opening of a large and wealthy European food market. Polish food economy is well-prepared to operate within the Common European Market. Mutual full opening of markets was not a hindrance to the development of the Polish food economy; instead it became a strong impulse for its growth. Within the 5 years of our EU Membership the export of agri-food products increased from EUR 4.0 billion to EUR 11.3 billion (2.8 times) whereas the import increased from EUR 3.6 billion to EUR 9.8 billion (also 2.8 times) and the surplus increased 3.3 times from EUR 0.4 billion to EUR 1.5 billion. Despite the observed positive transformations, efficient competition with the other Community States is hampered by a relatively low concentration level of agricultural production and food processing, low labour efficiency in food industry and not very active marketing and promotion of Polish agri-food products. The creation of durable competition advantages requires the formation of a highly productive, market-oriented segment of farms in Poland.

8

MODEL FOR ESTIMATING TOTAL COSTS OF AGRICULTURAL HOLDINGS' ACTIVITY (Model szacowania pelnych kosztow dzialanosci gospodarstw rolnych)

70%

Goraj L. , Mańko S.

Zagadnienia Ekonomiki Rolnej

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2011

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nr 3(328)

28-58

EN

The paper presents a method for estimating the costs of own factors of production on the example of selected holdings keeping their accounts within the framework of the Polish FADN. The starting point for developing the method was provided by the solution applied by the employees of the European Commission. The main assumption underlying these solutions is that the costs of own factors of production are estimated on the basis of the costs incurred by farmers when engaging third-party factors of production (the costs of external factors). The introduction of modifications was preceded by a statistical analysis of factors causing differences in employee remunerations and rents for leased land. The results of the statistical analysis revealed that the cost of unpaid work performed by a farmer's family members should be estimated on the basis of the average remuneration per one AWU in agricultural holdings in a given FADN region and a given economic size class (ES6), the cost of own land - on the basis of the average rent for leased land paid by holdings leasing additional agricultural land in a given FADN region and a given economic class size (ES6), and the cost of a holding's assets - as the value of interests that could be obtained by investing the sum equivalent to the farmer's own capital in long-term security papers. The calculation proposed can also be used for determining two categories of economic surpluses: profit from the agricultural holding and profit of the entrepreneur.

9

Innowacje w polskich gospodarstwach rolnych, zakres ich wdrazania i znaczenie

60%

Jozwiak W. , Kagan A. , Mirkowska Z.

Zagadnienia Ekonomiki Rolnej

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2012

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nr 3(332)

3-27

EN

After the accession – as compared to the pre-accession period – Polish agriculture witnessed a growth in the volume of products produced with the resources spent under intermediate consumption. Diffusion of innovations and progress related thereto were among the significant reasons of the productivity growth. The phenomenon of growth in the volume of products produced with the resources spent under intermediate consumption overlapped with the effects of the accession, which brought, inter alia, a considerable increase in subsidies. This was the most important factor of improving the competitiveness of the Polish agriculture. If before 2004 only about 25 thousand farms showed any features pointing to competitive capabilities, in 2007 there were already 290-300 thousand farms of natural and legal persons, which demonstrated competitive capabilities or any prospects to achieve them. It is estimated that they produced 50-60% of the national value of agricultural production. The impact of innovations on the progress taking place in Polish agriculture could have been greater if there were less farms failing to implement innovations. These were mainly smaller farms, but this group also included about 1/3 of farms with an area of 8 or more ESU.