Polish Version
Marzena Agata Malewska
Summary
A research problem taken in the article is a question, whether legal solutions applied in the Polish system of the taxation of agriculture have an appropriate shape and whether this system is optimal? If not, what are possible options of changes and whether the income tax is good for agricultural activities. A method of analysis of secondary sources was used in order to solve the research problem. Required data was taken from the base of the Główny Urząd Statystyczny and scientific publications of the publishing university.
In the article were formulated the following hypotheses:
1. The system of the taxation of agriculture is different than other existing Polish law and it is regarded as unfair in relation to other social groups.
2. Changing the tax system in agriculture is necessary and would lead to positive changes in the structure of agriculture.
3. The reform of the taxation system of agricultural production is in many aspects necessary and beneficial, but it should nevertheless take into account the specificities of the agricultural activity.
4. The introduction of the income tax has its bad side and carries the disadvantages for both farmers and municipalities.
Agricultural tax system in Poland and directions of the changes
Article
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