Opodatkowanie działalności rolniczej i gospodarczej w Polsce1
Fiscal analysis of the tax burden of individual agricultural farms in Poland
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 88, s. 257-266
Diversification of the tax burden in relation to particular sectors of the economy is dependent on the state tax policy. Analyses show that the agricultural tax as the tax burden of individual farms rather characteristic meets the property tax because it is in fact minimal relationship between paid agricultural tax and the income obtained.