Obciążenia podatkowe przedsiębiorstw agrobiznesu
Tax burden as a factor affecting behavior of enterprises in the food marketing chain
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 92, s. 17-30
The purpose of this study was plotting changes in the level of taxation of enterprises operating in the food marketing chain. Particular attention was paid to determine the effect of income tax law on the behavior of operators in the sectors of production and distribution of food. Evaluation of effective tax rate helped to determine the effectiveness of diversity of enterprises in different sectors of the food economy in the optimization of the tax burden.