The article shows empirical study on agriculture tax carried out at sixty farms in the Lublin region. The results indicate that tax allowance or exemption have not exerted a significant influence on founding new farms, area expansion or investment decisions. The survey performed on farmers showed that the poorest arable land tax exemption was, unfair and unjustified, in the same way as three year tax allowance where agriculture production had been ceased. As many as 85 percent of the farmers opposed land taxes to be replaced with income tax, fearing the tax rate would increase and that all farmers would be obliged to possess account registers. The remaining 15 percent agreed to the above alterations in the farming taxation.
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