Zróżnicowanie obciążeń podatkowych z tytułu podatku rolnego w indywidualnych gospodarstwach rolnych
The differentiation of tax burdens incurred by the agricultural tax concerning private farms
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009, vol., nr 79, s. 149-161
Abstract
The aim of the paper is to define the size and differentiation of agricultural tax concerning farms participating in the system of accounting data collection system FADN in years 2004–2007. The agricultural farms were classified according to the area of productive land and by type of the farming. The highest agricultural taxation was found in the smallest farms areas and in types: „ field crops” and „mixed crops”. In these groups of farms low relation of the agricultural tax to the size of support from the government was observed. This relation showed the real decrease of agricultural taxation burdens what resulted in the decrease of market accommodation processes.