Podatek rolny i jego funkcje

Ryta Dziemianowicz1, Renata Przygodzka2
1, 2 Wydział Ekonomii i Zarządzania, Uniwersytet w Białymstoku
Dziemianowicz, Ryta (Wydział Ekonomii i Zarządzania, Uniwersytet w Białymstoku)
Przygodzka, Renata (Wydział Ekonomii i Zarządzania, Uniwersytet w Białymstoku)
Podatek rolny i jego funkcje
Farm Tax and Its Functions
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 94, s. 49-60


The article attempts to evaluate the efficiency of the farm tax functions and to demonstrate that the farm tax does not serve any of the functions it was assigned to serve. Following the theory of taxation, it was assumed that these functions shall include: the fiscal, redistributive and the stimulating function. In order to achieve the objective and to verify the hypothesis, methods such as: studies of literature on the subject, analysis of the data contained in the reports of the local authorities, the FADN data analysis and the causal analysis were used. The carried out studies shown that the current farm tax structure does not ensure an effective implementation of its functions. It is evidenced by the fact that the farm tax is an income source for communes characterized by low efficiency since its share in the total income does not exceed 3% and the share in the own income – 2%. The redistributive function of the tax may be realized, but only when taking into account the income of farmers and other social groups. Redistribution does not occur within the sector. In turn, the incentives built into the tax structure do not encourage farmers to take the desired actions.