The effects of agricultural activities VAT taxation in terms of tax rates changes
ANNA KOBIAŁKA
Katedra Ekonomii i Agrobiznesu, Uniwersytet Przyrodniczy w Lublinie, ul. Akademicka 13, 20-950 LublinGRZEGORZ WESOŁOWSKI
Katedra Zarządzania i Marketingu, Uniwersytet Przyrodniczy w Lublinie, ul. Akademicka 13, 20-950 LublinAbstract
Farmers are provided with specific preferences in terms of the VAT tax, and they may benefit from the exemption of VAT. Under certain conditions, the transition to general principles in the settlement of VAT may be advantageous for the taxpayer. The aim of the study was to evaluate the effectiveness of the transition to general principles in VAT by farmers. This assessment is based on the analysis of the amount of lump-sum reimbursement for the farmer benefiting from the exemption and the amount of VAT paid on general principles. Of particular interest were the effects of the increase in tax rates since 2011. The taxation of agricultural activities by farmers achieve an advantage in making sales of taxable rates lower than shopping for agricultural production, which translates into low tax to pay. Unfortunately, these preferential terms from 2011 have been offset by increasing the existing tax rates for agricultural products.
Keywords:
agricultural activity, lump farmer, value added taxReferences
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Katedra Ekonomii i Agrobiznesu, Uniwersytet Przyrodniczy w Lublinie, ul. Akademicka 13, 20-950 Lublin
Katedra Zarządzania i Marketingu, Uniwersytet Przyrodniczy w Lublinie, ul. Akademicka 13, 20-950 Lublin
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