Obowiązek ewidencji i opodatkowanie działalności gospodarstw rolnych
Taxation and accountancy of agricultural farm activities
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2014, vol., nr 108, s. 17-31
Foreshadowed introduction of income tax on agricultural farm activities has caused an avalanche of questions on: how should records and accounting of economic events in these farms be kept? Is it profitable for farmers or should it rather plunge them? Is agricultural tax more suitable than income tax? The article is an attempt to answer some of the nagging questions on the basis of researching legal acts, opinions of experts and those most interested – farmers.