Sprawiedliwość opodatkowania rolnictwa oraz możliwości zmian w tym zakresie w opinii rolników indywidualnych
Fairness of taxation of agriculture and the possibility of changes in this regard in the opinion of farmers
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 89, s. 207-218
The purpose of the article was to determine the opinion of individual farmers in the field of justice tax system previously used in agriculture and the introduction of income tax. In the opinion of the respondents of farming conditions in Poland are much less favorable than in the EU-15, which justifies the preferential treatment of agriculture in terms of tax in relation to other branches of farm. In addition, farmers are willing to accept the introduction of income tax provided that the taxable income would be valued less labor costs and their own preferred system would work incentives and exemptions in this regard.