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Content available Podatek od nieruchomści w działalności rolniczej
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EN
The real estate tax is the main property tax in Poland. Land, buildings and fixed installations are subject to this tax. It does not apply to cultivable land, which is subject to agricultural tax, unless it is used for nonagricultural economic activity. Buildings belonging to farmers may be released from the real estate tax if they are used for forestry or fishing activities, occupy farm grounds, serve solely agricultural activities or are used for specific agricultural production like: greenhouse production, poultry production, mushroom production, bee keeping etc. Exemption from the real estate tax should not be conditioned by the localization of the building on the farm grounds or by conducting of a specific activity. It should be conditioned by the kind of activity conducted in the building, or by the fact that it is used for agricultural activity.
EN
Pesticides are at risk due to their toxic properties in humans as well as impact on the environment and ecosystems. Indonesia has 1,336 formulations and 402 pesticide ingredients registered to control pests in various commodity fields. The negative effects of synthetic chemical pesticides are resistance, resurgence, second pest blasting, and environmental degradation. Pesticide residues on the soil and agricultural products can cause bioaccumulation and biomagnification processes. The biomagnification process can cause exposure to pesticides that enter the human body to a greater degree than the residues found in the environment. Therefore, it is necessary to research the life cycle analysis of exposure and pesticide residues in agricultural environments. This study is an observational study with a cross-sectional design. The sample in this study was 120 respondents. This research was conducted in the Wanasari subdistrict, Brebes regency. Wanasari subdistrict is the largest shallot-producing centre in Brebes regency (26%). The shallot harvest area in Wanasari district is 6,598 ha. The life cycle analysis (LCA) results of shallot farming include five stages: soil maturation, planting seedlings, fertilizing, applying pesticides, and harvesting. The emissions in shallot farming activities come from diesel fuel, pesticides, and NPK fertilizers. Chlorpyrifos pesticide residues were found with an average level of 0.6451 ppm in 9 villages in Wanasari district.
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