Wybór formy opodatkowania dochodów rolników rozpoczynających pozarolniczą działalność gospodarczą
The choice of tax system income of farmers starting a non-agricultural business
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 92, s. 129-141
The aim of the paper is to present and compare different variants to choose the form of taxation of income earned by farmers in non-agricultural economic activity. Thanks of study case of selected farmer, it was shown measurable financial benefits that the farmer can obtain as taxpayer. It depends on the choice of the proper method of taxation of income. It is shown that the choice of optimal form of taxation is individual for every entrepreneur. It depends on the factors affecting the manner of calculating the tax. The study presents the opinions of 50 farmers from the Podlaskie voivoidship on experience related to conducting nonagricultural economic activities. The results of research, which show that respondents usually choice general principles of the tax scale. Respondents – mostly agricultural producers – decide on the selection of accounting for income taxes after receiving information from accounting office. Later this accounting office keep accounts for this farmers.