Uwarunkowania zasad funkcjonowania podatku VAT w gospodarstwach rolnych

Daniela Zabielska

Zabielska, Daniela
Uwarunkowania zasad funkcjonowania podatku VAT w gospodarstwach rolnych
Conditioning of the operation of the VAT rules in agricultural
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 89, s. 61-74


In the paper methods of accounting for VAT were presented and compared between flatclears farmers and farmers – payers of VAT in general principles. For example, the selected farms was showed measurable financial benefits when the farmer has been giving up the flat-rate VAT system. It was presented the views of 50 farmers from the Podlaskie voivodship about experiences with the transition to pay VAT in general principles. The results of research which shows that the main cause of change in accounting, particularly for farmers investing in fixed assets (machinery and buildings), there are high returns on the excess input tax due, taxpayers may have to spend on further development of his farm. It also showed that farmers’ knowledge on the economic benefits of altering the status of flat clearers farmer to farmer who pay VAT in general principles is more available and farmers are increasingly inclined to opt for such a solution. Farmers keeping VAT accounts and records often rely entities possessing the necessary expertise in tax matters.