Opodatkowanie rolnictwa w krajach Unii Europejskiej
Taxation of Agriculture in the UE
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 94, s. 149-158
The paper identifies the main objectives of taxation of agriculture in selected countries of the European Union. Presents selected solutions of taxation of agriculture in general and preferential terms. Taxation of income from agricultural activities is a natural direction of changes in tax systems. Tax policy in the EU, in relation to agriculture, to the extent possible effect to the principle of fair taxation. Diversifying the EU rules and tax structure allows the taxation of income from agricultural activities without compromising the ability of farm development. Special treatment of agriculture in the fiscal dimension is expressed through the tax structure elements (relief, exemptions, exclusions).