Obciążenie podatkiem rolnym indywidualnych gospodarstw rolnych
The level of agricultural tax burden in individual farms
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009, vol., nr 76, s. 175-186
The elaborations presents the level of agriculture tax in farms which conduced, during the researched period, agriculture accountancy according to FADN system. The article deals also with the relationship between generate sales revenues (total output) and family farm income. The presented research was surveyed in 2004–2007 in Mazowsze and Podlasie region. Farms have been characterized by criterion of cropland area, agriculture type and Economic Size Unit. The highest agriculture tax burden noticed in farms which characterized with the lowest economic power. The level of paid agriculture tax in relation to sale revenues was low and the highest tax burden noticed in group 10–30 ha of cropland area. The visible influence of this tax was perceptible in farms which managed a crop production.