Evaluating the agricultural tax construction by means of a diagnostic poll
ANNA MAZUREK-KUSIAK
Katedra Turystyki i Rekreacji, Uniwersytet Przyrodniczy w Lublinie ul. Akademicka 15, 20-950 LublinAbstract
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.
Keywords:
agricultural tax, tax allowances, tax exemptions, tax constructionReferences
Hanusz A, Czerski P., 2004. Gminne podatki i opłaty budżetowe. Wyd. Zakamycze, Kraków, 59–61.
Podstawka M., 2000a. System finansowy w rolnictwie na tle integracji Polski z UE, Fundacja Programów Pomocy dla Rolnictwa, Warszawa, 106.
Podstawka M., 2000b. System podatkowy w rolnictwie. Wyd. SGGW, Warszawa, 54–59.
Ustawa z dnia 15 listopada 1984 roku o podatku rolnym. Dz. U. z 1984 r., nr 52, poz. 268.
Wiktorowicz M., 2005. Podatek katastralny: perspektywy i warunki wdrożenia w Polsce na tle porównań międzynarodowych. SGH, Warszawa, 323.
Wójtowicz W., 2005. Prawo podatkowe. Część ogólna i szczegółowa. Oficyna Wyd. Branta, Bydgoszcz, 159.
Katedra Turystyki i Rekreacji, Uniwersytet Przyrodniczy w Lublinie ul. Akademicka 15, 20-950 Lublin
License
Articles are made available under the conditions CC BY 4.0 (until 2020 under the conditions CC BY-NC-ND 4.0).
Submission of the paper implies that it has not been published previously, that it is not under consideration for publication elsewhere.
The author signs a statement of the originality of the work, the contribution of individuals, and source of funding.
Self-Archiving Policy
Agronomy Science has adopted a self-archiving policy called blue by the Sherpa Romeo database. From 2021 authors can self-archive article postprints and editorial versions (under the CC BY 4.0 licence). Articles from earlier years (available under the CC BY-NC-ND 4.0 licence) can only be self-archived as editorial versions.
