Ekonomiczne przesłanki sposobu rozliczania podatku VAT w gospodarstwach rolnych w świetle zmian przepisów w 2011 roku
Economic grounds for VAT settlement scheme in farms, after regulatory amendments in 2011
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 92, s. 31-40
Abstract
The exemplary farm was analyzed in the paper, in order to assess if regulatory amendments in 2011 resulted in changes of VAT settlement schemes in agricultural holdings. The results show that in 2010 and 2011 the analyzed farm generates higher income using lump-sum tax. This is a result of farm’s spending structure, where basic means of production and services predominate. The situation might change if the farm started to invest, which would require purchasing goods with higher VAT rate.