Mądra, Magdalena (Szkoła Główna Gospodarstwa Wiejskiego w Warszawie, Katedra Ekonomiki i Organizacji Przedsiębiorstw)
Wybrane aspekty wprowadzenia podatku dochodowego w gospodarstwach rolniczych
SELECTED ASPECTS OF INCOME TAXATION INTRODUCTION IN AGRICULTURE FARMS
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 94, s. 133-147
The elaboration presents farmers opinions concerning introducing income tax in agriculture farms, level of assessment rate and the legitimacy for replacing agriculture tax by lump-sum tax. The principle benefit of introducing the income tax in agriculture is the fact that the burden from this title will appear only situation when the farm obtains income. Furthermore higher income tax will be paid by farms with higher economic power. Accepted by majority assessment tax rate is 3% or 8.5%. Taxation based on income tax rules according to tax on physical and on legal bodies did not meet the approval of farmers. In farmer’s view the lump-sum tax, replacing agriculture tax, should be diversified according to financial situation in agriculture. The established amount of these tax should concern mainly the scale and type of agriculture production as well as it’s relation to cropland area.