Jagła W., Józwiak W. Projekcja zmian w obciążeniach finansowych gospodarstw rolnych osób fizycznych i ich skutki
| Autor | Wojciech Jagła, Wojciech Józwiak |
| Tytuł | Projekcja zmian w obciążeniach finansowych gospodarstw rolnych osób fizycznych i ich skutki |
| Title | Effects of the correction in the way of paying health insurance premiums and in the taxation of agricultural holdings owned by individuals |
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| Abstract | The incomes of agricultural holdings owned by individuals have increased about two-fold since 2004. However, the taxation, pension insurance and health insurance systems for agricultural population have remained with almost no change. As a result the share of the amount paid in form of taxes and social insurance premiums by the agricultural population in the incomes gained (about 11%) is much lower than that of other professional groups (about 24%). This article presents the results of simulation accounts based on an assumption that the farmers still pay land tax, but begin to pay also the personal income tax according to the rules valid in 2009 and health insurance premiums under existing rules. For the elaboration of the accounts empirical data of the Polish FADN, EAA and the Polish national statistic related to the period 2006–2008 was used. The results indicate that the share of these public commitments in the farm incomes increased to about 22%, but the share of growth-capable and potentially capable farms in the whole farms’ population declined from about 10 to 4%. |
| Cytowanie | Jagła W., Józwiak W. (2011) Projekcja zmian w obciążeniach finansowych gospodarstw rolnych osób fizycznych i ich skutki.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 94: 75-86 |
| HTML | wersja html |
| Pełny tekst | EIOGZ_2011_n94_s75.pdf |
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