Ganc, Marzena; ORCID: 0000-0002-5267-7940 (Wydział Nauk Ekonomicznych, Szkoła Główna Gospodarstwa Wiejskiego w Warszawie)
Możliwość wykorzystania ulgi inwestycyjnej w indywidualnych gospodarstwach rolnych w sytuacji wprowadzenia podatku dochodowego
The possibility of investment tax relief usage in case of income tax introduction in agriculture holdings
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2013, vol., nr 104, s. 15-28
Streszczenie
The article presents the aspect of investment tax relief usage in agriculture holding in case of income tax introduction. The article deals also with the fiscal tax burden in farms. The presented research was surveyed in years 2006–2009. The tax burden of farms has been characterized by two groups of analysis: average for whole population and for farms with cropland area above 50 ha. The income tax was calculated in case of revenue and expense ledger, according to two tax models: with progressive tax scale and flat tax. The fiscal burden was lower in case of progressive tax scale, because of relatively low income of farms. Farmers are not investing high values each year but income tax would gave them possibility to decrease current tax burden thanks to tax investment relief. It could be beneficial for further development in agriculture.