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Autor	Marian Podstawka
Tytuł	Inflacja a koszty produkcji wybranych produktów rolniczych w 2022 roku
Title	INFLATION AND PRODUCTION COSTS OF SELECTED AGRICULTURAL PRODUCTS IN POLAND IN 2022
Słowa kluczowe	produkcja rolna, inflacja, cena, prognoza
Key words	agricultural production, inflation, price, forecast
Abstrakt	Celem opracowania było przedstawienie działań podejmowanych, w ostatnich latach, przez państwowe władze publiczne wpływających na inflację w Polsce. Na tym tle dokonano oceny wzrostu cen na rolnicze kupowane środki produkcji, które skorelowano ze strukturą kosztów i na tej podstawie oszacowany został wzrost kosztów produkcji podstawowych produktów rolniczych w 2022 roku. Następnie ten prognozowany wzrost kosztów produkcji odniesiono do szacowanych przychodów. Pozwoliło to ustalić ich wzrost, który umożliwiałby utrzymanie dotychczasowego poziomu dochodów rolniczych. Działania ratunkowe rządu wywołane przez COVID-19 miały trzy główne źródła finansowania:• wydatki budżetu państwa i budżetu środków europejskich – 23,2 mld zł,• Fundusz Przeciwdziałania COVID-19 – 92,7 mld zł,• tarcze finansowe Polskiego Funduszu Rozwoju – 63,5 mld zł,O ile działania interwencyjne rządu, w warunkach kryzysu, należy ocenić pozytywnie, to ich sposoby realizacji krytycznie. Wsparcie finansowe w ramach tarcz otrzymały firmy, które wykazywały spadek obrotów spowodowany pandemią koronawirusa. W efekcie wspierano te firmy, które być może celowo tworzyły warunki do otrzymania wsparcia. Firmy dobrze prosperujące w warunkach COVID-19 takiego wsparcia były natomiast pozbawione.We wszystkich analizowanych rodzajach działalności produkcji rolniczej roślinnej w 2022 roku nastąpi wzrost kosztów ich wytwarzania o około 50-60% Wyjątkiem będzie produkcja żyta, gdzie wzrost kosztów będzie jeszcze wyższy.
Abstract	The aim of the paper is to present measures taken in recent years by state public authoritiesthat affect inflation in Poland. An assessment was made of the growth in prices for purchasedagricultural inputs, which was correlated with cost structures, and on this basis an increase in theproduction costs of basic agricultural products in 2022 was estimated. This projected increase inproduction costs was then related to estimated income. This made it possible to determine theirgrowth, which would allow the current level of agricultural income to be maintained. Thegovernment rescue measures triggered by COVID-19 had three main sources of funding:expenditure of the state budget and the budget of European funds - PLN 23.2 billion, COVID-19Counteracting Fund - PLN 92.7 billion, and financial shields of the Polish Development Fund -PLN 63.5 billion,While the government's intervention activities, under the conditions of the crisis, should beassessed positively, their methods of implementation should be assessed critically. Financialsupport under the shields was given to companies that showed a decline in turnover caused by thecoronavirus pandemic. As a result, those companies that may have deliberately created theconditions to receive support were supported. In all analyzed types of agricultural crop productionactivities in 2022, there will be an increase in the cost of their production by about 50-60%. Theexception will be the production of rye, where the cost increase will be even higher.
Cytowanie	Podstawka M. (2022) Inflacja a koszty produkcji wybranych produktów rolniczych w 2022 roku.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 27(76): 89-98
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Pełny tekst	PEFIM_2022_n76_s89.pdf

Autor	Stefaniia Belinska, Ondrej Beňuš, Peter Bielik, Miriam Buliková
Tytuł	EVALUATING THE IMPACT OF TAX POLICY ON THE ASSETS OF AGRICULTURAL ENTERPRISE
Title
Słowa kluczowe	agricultural enterprise, tax, tax burden, tax implications, tax policy
Key words
Abstrakt	Every taxpayer is obliged to pay tax on their profits, but if taxpayers feel that the government is opaque and ineffective with their taxes, their willingness to pay taxes is reduced. At the same time, the higher the tax rate for tax subjects, the lower their interest in paying taxes. The optimal tax burden should be a burden that encourages people to work and stimulate businesses to create value. Each state seeks to maximize tax revenues as part of its tax policy, while at the same time ensuring that the tax system does not interfere with the economy or negatively affect the business environment. The state strives to maintain the most optimal state tax system and to support the market economy and competitiveness. Therefore, the state must have a tax administration that can collect taxes efficiently, and consequently, the tax system in the state should be such that the redistribution of collected taxes will be as efficient and fair as possible. The main goal of the article is to examine the dependence of tax policy on the agricultural business economy and find an effective variant of enterprise income taxation, which should have a positive impact on the business activity and competitiveness of companies in the selected sector of the economy and such taxation still would be beneficial for the state. The article will also set out some hypotheses based on the gained theoretical knowledge, as well as on the set research question.
Abstract
Cytowanie	Belinska S., Beňuš O., Bielik P., Buliková M.
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Pełny tekst	ESARE_2021_n5_s22.pdf

Autor	Alina Daniłowska, Aigerim Duisenbekova
Tytuł	Assessment of Food Security in the East Kazakhstan Region
Title	Assessment of Food Security in the East Kazakhstan Region
Słowa kluczowe	sustainability, agriculture, agri-food policy, food security
Key words	sustainability, agriculture, agri-food policy, food security
Abstrakt	The article assesses the food security of one region of Kazakhstan - the East Kazakhstan region. In the analyses, criteria such as the level of the region’s food independence, the degree of satisfaction of the population’s physiological needs in basic food, and the level of economic availability of food were applied. The research has shown that the food security in the East Kazakhstan region was at an acceptable level. However, some threats to food security were identified, including: a high level of income differentiation among the households of the East Kazakhstan region, an increase in the price index for food products, and a significant proportion of the population with incomes below the subsistence minimum. The results of the evaluation can be useful for creating agri-food policy measures that will ensure, maintain and improve the level of food security at both a regional and national level.
Abstract	The article assesses the food security of one region of Kazakhstan - the East Kazakhstan region. In the analyses, criteria such as the level of the region’s food independence, the degree of satisfaction of the population’s physiological needs in basic food, and the level of economic availability of food were applied. The research has shown that the food security in the East Kazakhstan region was at an acceptable level. However, some threats to food security were identified, including: a high level of income differentiation among the households of the East Kazakhstan region, an increase in the price index for food products, and a significant proportion of the population with incomes below the subsistence minimum. The results of the evaluation can be useful for creating agri-food policy measures that will ensure, maintain and improve the level of food security at both a regional and national level.
Cytowanie	Daniłowska A., Duisenbekova A. (2021) Assessment of Food Security in the East Kazakhstan Region.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 3: 4-13
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Pełny tekst	PRS_2021_T21(36)_n3_s4.pdf

Autor	Agata Balińska, Wioletta Olejniczak
Tytuł	CERTIFICATION OF HIGH-QUALITY FOOD PRODUCTSIN THE PERCEPTION OF STUDENTS
Title
Słowa kluczowe	food products, high quality, certification
Key words
Abstrakt	This study aimed to investigate the perception of high-quality food products by young consumers, theirrecognition of logos assigned to registered products, and their experience in purchasing this type of product.The study involved desk research, computer-assisted web interviews (CAWI), and observation. The resultsof the survey conducted on a sample of 329 students of Warsaw University of Life Sciences (SGGW) showedthat the respondents’ recognition of high-quality food products was low. More than half of the respondentsdeclared that they do not pay attention to labels when shopping for food, while those who buy certified foodproducts indicated the following reasons: curiosity, promotion, or loyalty to a specific product. Almost one infour respondents declared that they do not buy imitations of original products covered by the registration.
Abstract
Cytowanie	Balińska A., Olejniczak W.
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Pełny tekst	ESARE_2021_n5_s15.pdf

Autor	Aneta Mikuła, Stanisław Stańko
Tytuł	Zmiany w produkcji, handlu zagranicznym i zużyciu krajowym ziemniaków w Polsce w latach 2001-2019
Title	Changes in the Production, Foreign Trade and Domestic Consumption of Potatoes in Poland in 2001-2019
Słowa kluczowe	ziemniak, produkcja, import, eksport
Key words	potato, production, imports export
Abstrakt	Przedmiotem analizy była produkcja ziemniaków, zużycie krajowe i obroty handlu zagranicznego (eksport i import) w Polsce w latach 2001-2019. W oparciu o wyniki analiz określono średniookresową projekcję (na 2025 r.) obejmującą produkcję, kierunki wykorzystania w kraju i obroty handlu zagranicznego ziemniakami i ich przetworami. Analizowane dane pochodziły z GUS oraz IERiGŻ-PIB. Produkcja ziemniaków w Polsce w latach 2001-2019 charakteryzowała się tendencją spadkową. Wolniejszy spadek zbiorów niż powierzchni wynikał z poprawy plonowania. W zużyciu krajowym występowały różnokierunkowe tendencje: spadkowa w spożyciu ziemniaków ogółem, w eksporcie ziemniaków nieprzetworzonych, w przetwórstwie w gorzelnictwie i w stratach w przechowalnictwie oraz wzrostowa w przetwórstwie spożywczym i pozostałym przemysłowym. W handlu zagranicznym zaobserwowano poprawę dodatniego salda handlu przetworami z ziemniaków oraz pogłębianie się ujemnego salda handlu ziemniakami. Z projekcji rozwoju na 2025 r. wynika, że produkcja ziemniaków w Polsce może wynosić 7250- 7540 tys. t, a zapotrzebowanie - 7430-7570 tys. t. Import niezbędny ziemniaków świeżych może wynosić rocznie 30-180 tys. t.
Abstract	The subject of the analysis was potato production, domestic consumption and foreign trade turnover (export and import) in Poland in 2001-2019. Based on the results of the analyzes, a medium-term projection (for 2025) was defined, covering production, directions of domestic use and foreign trade turnover of potatoes and their products. The analyzed data came from the Central Statistical Office and Institute of Agricultural and Food Economics- National Research Institute. Potato production in Poland in 2001-2019 was characterized by a downward trend. The slower drop in the harvest than in the area was due to the improvement in yield. There were various trends in domestic consumption: a decrease in total potato consumption, in the export of unprocessed potatoes, in processing in distilling and losses in storage, and an increase in food processing and other industrial processing. In foreign trade, an improvement in the positive balance of trade in potato products and a deepening of the negative trade balance in potatoes was observed. The development projection for 2025 shows that the production of potatoes in Poland may amount to 7,250,000- 7,540,000 thousand tonnes, and the demand – 7430 7570 thousand tonnes. The necessary import of fresh potatoes can amount to 30-180 thousand tonnes annually.
Cytowanie	Mikuła A., Stańko S. (2021) Zmiany w produkcji, handlu zagranicznym i zużyciu krajowym ziemniaków w Polsce w latach 2001-2019.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 1: 33-51
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Pełny tekst	PRS_2021_T21(36)_n1_s33.pdf

Autor	Ewa Cieślik
Tytuł	Mapowanie produktów polskiego eksportu produktów rolno spożywczych kierowanego do wybranych krajów Unii Europejskiej w 2020 roku
Title	Mapping of the Products of Polish Agri-Food Exports to Selected European Union Countries in 2020
Słowa kluczowe	eksport, produkty rolno-spożywcze, mapowanie produktów
Key words	export, agri-food products, product mapping
Abstrakt	W artykule skupiono się na poszukiwaniu perspektyw wzrostu polskiego eksportu produktami rolno-spożywczymi z gospodarkami należącymi do Unii Europejskiej i będącymi najważniejszymi rynkami eksportowymi dla Polski w zakresie dóbr rolno-spożywczych. Zidentyfikowano grupy tych towarów, które charakteryzują się dodatnimi i ujemnymi wskaźnikami ujawnionych przewag komparatywnych oraz wskaźnikami bilansu handlowego. W badaniu zastosowano metodę opartą o macierz mapowania produktów.
Abstract	The article focuses on the search for growth prospects for Polish exports of agri-food products with economies belonging to the European Union and being the most important export markets for Poland in terms of agri-food products. Groups of these goods were identified that are characterized by positive and negative indicators of revealed comparative advantages and indicators of the trade balance. The study used a method based on the product mapping matrix.
Cytowanie	Cieślik E. (2021) Mapowanie produktów polskiego eksportu produktów rolno spożywczych kierowanego do wybranych krajów Unii Europejskiej w 2020 roku.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 4: 37-53
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Pełny tekst	PRS_2021_T21(36)_n4_s37.pdf

Autor	Rolan Albornoz, Stanislava Kontsevaya, Svetlana Kontsevaya, Luboš Smutka
Tytuł	METHODOLOGY FOR ESTIMATION THE EFFICIENCY OF AGRICULTURAL LAND IN RUSSIAN FEDERATION
Title
Słowa kluczowe	land assets, economic efficiency, ecological efficiency, criteria, methods, soil quality
Key words
Abstrakt	Paper devoted estimation of the efficiency of agricultural land in the Russian Federation. Land is the main production factor in agriculture, hence it is important to know the effective usage of land. Land efficiency could be evaluated in different ways. In this paper, it was suggested to use as factors – feed units received from 1 ha arable land, amount of growing production in fair price in 1 ha, gross and net profit per 1 ha. Also, methodology suggested calculating potential yield and the potential cost of arable land, using a score of soil quality. The paper aims to suggest a methodology of economic efficiency. Case study base on agricultural company Kolos, Russia.
Abstract
Cytowanie	Albornoz R., Kontsevaya S., Kontsevaya S., Smutka L.
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Pełny tekst	ESARE_2021_n5_s56.pdf

Autor	Dorota Pasińska
Tytuł	Handel zagraniczny produktami mięsnymi Polski z Japonią w latach 2004-2019
Title	Foreign Trade in Meat Products between Poland and Japan in 2004-2019
Słowa kluczowe	eksport, import, Japonia, bariery pozataryfowe, produkty mięsne
Key words	export, import, Japan, non-tariff barriers, meat products
Abstrakt	Głównym celem artykułu jest charakterystyka zmian w handlu zagranicznym produktami mięsnymi Polski z Japonią w latach 2004-2019. Zastosowano następujące metody: analiza porównawcza w czasie eksportu produktów mięsnych oraz wchodzących w jej skład głównych grup produktowych, analiza struktury towarowej tego eksportu. Otrzymane wyniki mogą być wykorzystane przez różnych uczestników łańcucha dostaw (np. przetwórców czy handel), mogą stanowić wsparcie nie tylko dla polityki gospodarczej państwa w zakresie kształtowania relacji handlowych, ale także dla przedsiębiorstw eksportujących, które są zainteresowane określeniem swojej pozycji konkurencyjnej na rynku (np. mogą oszacować swój udział w eksporcie do Japonii określonych grup asortymentowych) czy rozważyć ewentualne uplasowanie swoich produktów na tym rynku. W badaniach wykorzystano dane OECD, ITC Trade Map i niepublikowane dane roczne dotyczące eksportu i importu Ministerstwa Finansów z lat 2004-2019.
Abstract	The main purpose of the article is to describe the changes in foreign trade in meat products between Poland and Japan in the years 2004-2019. The following methods were used: comparative analysis over time of the export of meat products and its main product groups, analysis of the commodity structure of these exports. The obtained results can be implemented by various participants in the supply chain (e.g. processors or trade), they may support not only the economic policy of the state in terms of shaping trade relations, but also exporting enterprises interested in determining their competitive position market (e.g. they can estimate their share in exports to Japan of certain product groups) or consider the possible placement of their products on this market. The research used OECD, ITC Trade Map data and unpublished annual data on exports and imports of the Ministry of Finance from 2004 to 2019.
Cytowanie	Pasińska D. (2021) Handel zagraniczny produktami mięsnymi Polski z Japonią w latach 2004-2019.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 1: 16-32
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Pełny tekst	PRS_2021_T21(36)_n1_s16.pdf

Autor	Zuzana Bajusová, Ľudmila Dobošová, Ľubomír Gurčík, Jana Ladvenicová
Tytuł	FINANCIAL CONTROLLING AND LIQUIDITY MANAGEMENT IN AGRICULTURAL ENTERPRISES IN THE SLOVAK REPUBLIC
Title
Słowa kluczowe	liquidity, indicators, agricultural companies, financial controlling
Key words
Abstrakt	Controlling as an in-house management system is not only focused on profit management and cost control,in a selected region of the Slovak Republic. Liquidity is the ability of a company to transform assets into money and pay its liabilities on time. Effective financial management is one of the basic tasks of financial control. The main source of information for this control is the financial statement of companies. Based on the data from the financial statements of agricultural enterprises operating in the Nitra Region, we quantified and evaluated the development of current, quick, and cash ratio liquidity, as well as credit less and corrected liquidity for the period 2015–2019. The Nitra Region is one of the regions where agricultural activity has favourable conditions for its development. We analysed a total of 149 farms. From the point of view of the legal form, agricultural cooperatives show more favourable results of ʽclassic’ and credit fewer liquidities in all years. On the contrary, from the point of view of the calculation of corrected liquidities, which take into account the binding of selected items of assets and liabilities, trading companies achieve better results than agricultural cooperatives.
Abstract
Cytowanie	Bajusová Z., Dobošová Ľ., Gurčík Ľ., Ladvenicová J.
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Pełny tekst	ESARE_2021_n5_s29.pdf

Autor	Jamiu Hussayn, Ogheneruemu Obi-Egbedi, Isaac Oluwatayo
Tytuł	Trade Liberalization Policy and Competitiveness of Cocoa Beans Exports in Nigeria (1961-2017)
Title	Trade Liberalization Policy and Competitiveness of Cocoa Beans Exports in Nigeria (1961-2017)
Słowa kluczowe	cocoa, competitiveness, market share, trade liberalization policy and vector error correction model
Key words	cocoa, competitiveness, market share, trade liberalization policy and vector error correction model
Abstrakt	The cocoa sector in Nigeria has experienced decline in production, yield, exports coupled with its inability to attain global standards and targets and, gradual loss of competitiveness at the world market. Trade liberalization was government’s panacea to the sector’s problem although, cocoa competitiveness remains an issue since liberalization. Therefore, the relationship between trade liberalization policy and competitiveness of Nigeria’s cocoa exports was examined in this study using data for the period 1961-2017. Cocoa market share was used to measure competitiveness while analytical tools employed were: ADF test, Johansen co-integration test and the vector error correction model (VECM). Market share, quantity of cocoa export and inflation rate were stationary at original level while others, at first difference. The co-integration test showed seven co-integrating equations. Trade liberalization policy was found to be an important driver of competitiveness. In addition, area harvested, production quantity and export quantity positively influenced competitiveness while world price of cocoa, interest rate on agricultural loans, exchange rate and trade liberalization influenced negatively. Therefore, appropriate trade policy formulation and implementation is recommended while, specific attention should be paid to monetary policies and cocoa production by the government.
Abstract	The cocoa sector in Nigeria has experienced decline in production, yield, exports coupled with its inability to attain global standards and targets and, gradual loss of competitiveness at the world market. Trade liberalization was government’s panacea to the sector’s problem although, cocoa competitiveness remains an issue since liberalization. Therefore, the relationship between trade liberalization policy and competitiveness of Nigeria’s cocoa exports was examined in this study using data for the period 1961-2017. Cocoa market share was used to measure competitiveness while analytical tools employed were: ADF test, Johansen co-integration test and the vector error correction model (VECM). Market share, quantity of cocoa export and inflation rate were stationary at original level while others, at first difference. The co-integration test showed seven co-integrating equations. Trade liberalization policy was found to be an important driver of competitiveness. In addition, area harvested, production quantity and export quantity positively influenced competitiveness while world price of cocoa, interest rate on agricultural loans, exchange rate and trade liberalization influenced negatively. Therefore, appropriate trade policy formulation and implementation is recommended while, specific attention should be paid to monetary policies and cocoa production by the government.
Cytowanie	Hussayn J., Obi-Egbedi O., Oluwatayo I. (2021) Trade Liberalization Policy and Competitiveness of Cocoa Beans Exports in Nigeria (1961-2017).Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 1: 4-15
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Pełny tekst	PRS_2021_T21(36)_n1_s4.pdf

Autor	Oladimeji Oladele, Danlami Yakubu
Tytuł	Determinants of Use of Climate Change Adaptation Practices by Rice Farmers in Kebbi State, North-West Nigeria
Title	Determinants of Use of Climate Change Adaptation Practices by Rice Farmers in Kebbi State, North-West Nigeria
Słowa kluczowe	climate change, smallholder farmers, Nigeria, climate adaptation, adoption, livelihoods
Key words	climate change, smallholder farmers, Nigeria, climate adaptation, adoption, livelihoods
Abstrakt	Rice productivity and sustainability are threatened by both biotic and abiotic stresses, the effects of which can be further aggravated by dramatic changes in global climate. The most viable option for rice farmers is to use climate change adaptation practices. This study therefore investigated the determinants of use of climate change adaptation practices among rice farmers in Kebbi State, North-West, Nigeria. Data were collected from a sample of 279 farmers selected using a multistage sampling procedure. The results of the data analysis revealed that the farmers used improved rice varieties, intercropping, recommended rates of fertilizers and other chemicals as climate change adaptation practices among others. Education, climate change awareness, and extension contact significantly influenced the use of climate change adaptation practices among the farmers. Other determinants of use of climate change adaptation practices among the farmers were years of cooperative membership, affordability, farming experience, weather information and farm size. It was concluded that use of climate change adaptation practices was determined by socioeconomic, institutional and technological characteristics. It is recommended among others that government policy should be geared towards encouraging the farmers especially the younger ones to acquire more formal education, larger farmlands and more climate change awareness.
Abstract	Rice productivity and sustainability are threatened by both biotic and abiotic stresses, the effects of which can be further aggravated by dramatic changes in global climate. The most viable option for rice farmers is to use climate change adaptation practices. This study therefore investigated the determinants of use of climate change adaptation practices among rice farmers in Kebbi State, North-West, Nigeria. Data were collected from a sample of 279 farmers selected using a multistage sampling procedure. The results of the data analysis revealed that the farmers used improved rice varieties, intercropping, recommended rates of fertilizers and other chemicals as climate change adaptation practices among others. Education, climate change awareness, and extension contact significantly influenced the use of climate change adaptation practices among the farmers. Other determinants of use of climate change adaptation practices among the farmers were years of cooperative membership, affordability, farming experience, weather information and farm size. It was concluded that use of climate change adaptation practices was determined by socioeconomic, institutional and technological characteristics. It is recommended among others that government policy should be geared towards encouraging the farmers especially the younger ones to acquire more formal education, larger farmlands and more climate change awareness.
Cytowanie	Oladele O., Yakubu D. (2021) Determinants of Use of Climate Change Adaptation Practices by Rice Farmers in Kebbi State, North-West Nigeria.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 1: 52-69
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Pełny tekst	PRS_2021_T21(36)_n1_s52.pdf

Autor	Solomon Adesoji, Banji Adisa, Abiodun Agboola, Adedayo Ajayi, Dorcas Alabi, Julius Ayinde, Olanike Deji, Olajide Filusi, Toyin Ojo, Oladimeji Oladele, Aanuoluwapo Opayinka
Tytuł	Participatory Development of Demand-Driven Curriculum for Career-Ready E-Extension Services in Nigeria
Title	Participatory Development of Demand-Driven Curriculum for Career-Ready E-Extension Services in Nigeria
Słowa kluczowe	participatory curriculum, career- ready, e- extension services, stakeholders, Nigeria
Key words	participatory curriculum, career- ready, e- extension services, stakeholders, Nigeria
Abstrakt	This paper described and contextualized participatory development of demand-driven curriculum for career-ready e-extension services in Nigeria as introduced by the Sasakawa Africa Fund for Extension Education. The stages of participatory development were participatory need assessment, participatory stakeholders’ workshop and validation among 124 stakeholders selected as key informants in relation to agricultural extension training, delivery, end users and policy makers. The stakeholders were grouped as follows: community leaders and policy makers; extension agencies / organisations / institutions / employers; farmers; input suppliers / marketers / agro-based traders / other value actors; and potential candidate groups. Stakeholder meetings were held separately with different groups three times, and then a combined meeting took place. The aggregated major decisions/consensus were subjected to content analysis using ATLAS.ti. The validation process included reading of each agreed decision to all participants, then participants indicated their agreement or otherwise, which led to either rejection or acceptance of the decision. This paper concludes that participatory curriculum development has enhanced the stakeholders to identify areas of demand-driven training in response to community needs. The stakeholders preferred more online than face-to-face training. The major perceived advantages of e-extension were reduced risk, time and cost effectiveness while infrastructural and human challenges were the perceived challenges that could possibly hinder the smooth running of e extension.
Abstract	This paper described and contextualized participatory development of demand-driven curriculum for career-ready e-extension services in Nigeria as introduced by the Sasakawa Africa Fund for Extension Education. The stages of participatory development were participatory need assessment, participatory stakeholders’ workshop and validation among 124 stakeholders selected as key informants in relation to agricultural extension training, delivery, end users and policy makers. The stakeholders were grouped as follows: community leaders and policy makers; extension agencies / organisations / institutions / employers; farmers; input suppliers / marketers / agro-based traders / other value actors; and potential candidate groups. Stakeholder meetings were held separately with different groups three times, and then a combined meeting took place. The aggregated major decisions/consensus were subjected to content analysis using ATLAS.ti. The validation process included reading of each agreed decision to all participants, then participants indicated their agreement or otherwise, which led to either rejection or acceptance of the decision. This paper concludes that participatory curriculum development has enhanced the stakeholders to identify areas of demand-driven training in response to community needs. The stakeholders preferred more online than face-to-face training. The major perceived advantages of e-extension were reduced risk, time and cost effectiveness while infrastructural and human challenges were the perceived challenges that could possibly hinder the smooth running of e extension.
Cytowanie	Adesoji S., Adisa B., Agboola A., Ajayi A., Alabi D., Ayinde J., Deji O., Filusi O., Ojo T., Oladele O., Opayinka A. (2021) Participatory Development of Demand-Driven Curriculum for Career-Ready E-Extension Services in Nigeria.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 3: 14-23
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Pełny tekst	PRS_2021_T21(36)_n3_s14.pdf

Autor	S.H. Pushpa Malkanthi, S.D. Dilini Rathnachandra
Tytuł	Female Farmers’ Agricultural Information Needs and Food Production: A Case Study of Imbulpe ds Division in Sri Lanka
Title	Female Farmers’ Agricultural Information Needs and Food Production: A Case Study of Imbulpe ds Division in Sri Lanka
Słowa kluczowe	agricultural information, Imbulpe, information needs, Sri Lanka, women farmers
Key words	agricultural information, Imbulpe, information needs, Sri Lanka, women farmers
Abstrakt	The study was conducted to find out female farmers’ agricultural information needs and their impact on food production, in the Imbulpe DS Division in Sri Lanka. Of the female farmers in the area, 238 were taken as the sample for the study from seven selected Grama Niladhari (GN) divisions in the area. Female farmers were selected by using a simple random sampling method from these purposively selected GN divisions. A pre-tested, interviewer-administered questionnaire survey was used as the primary data collection method from March to July 2019. Data analysis was done by using descriptive statistics and chi-square analysis. The result revealed that the majority (62.6%) of respondents were middle aged (40-59 years), married, and belonged to families with 4-5 members. Most respondents (64.3 %) had studied up to junior secondary education level. Their average farm land size is 0.84 acres and they have farming experience of about 15 years. Most of the respondents mentioned that they had obtained higher levels of information needs about improved crop varieties. In addition, female farmers reported that they moderately need information on application of agrochemicals, improved market systems and modern farming technologies. Extension agents and other female farmers act as their major sources of agricultural information and ICT equipment acts as the least important agricultural information source in this area. Moreover, there is a significant positive association between the agricultural information needs and food production. Therefore, providing necessary agricultural information and enhanced utilization of ICT tools for agricultural information sources, and encouraging female farmers to participate in farming societies will lead to enhanced food production in this area.
Abstract	The study was conducted to find out female farmers’ agricultural information needs and their impact on food production, in the Imbulpe DS Division in Sri Lanka. Of the female farmers in the area, 238 were taken as the sample for the study from seven selected Grama Niladhari (GN) divisions in the area. Female farmers were selected by using a simple random sampling method from these purposively selected GN divisions. A pre-tested, interviewer-administered questionnaire survey was used as the primary data collection method from March to July 2019. Data analysis was done by using descriptive statistics and chi-square analysis. The result revealed that the majority (62.6%) of respondents were middle aged (40-59 years), married, and belonged to families with 4-5 members. Most respondents (64.3 %) had studied up to junior secondary education level. Their average farm land size is 0.84 acres and they have farming experience of about 15 years. Most of the respondents mentioned that they had obtained higher levels of information needs about improved crop varieties. In addition, female farmers reported that they moderately need information on application of agrochemicals, improved market systems and modern farming technologies. Extension agents and other female farmers act as their major sources of agricultural information and ICT equipment acts as the least important agricultural information source in this area. Moreover, there is a significant positive association between the agricultural information needs and food production. Therefore, providing necessary agricultural information and enhanced utilization of ICT tools for agricultural information sources, and encouraging female farmers to participate in farming societies will lead to enhanced food production in this area.
Cytowanie	Malkanthi S., Rathnachandra S. (2021) Female Farmers’ Agricultural Information Needs and Food Production: A Case Study of Imbulpe ds Division in Sri Lanka.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 2: 22-32
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Pełny tekst	PRS_2021_T21(36)_n2_s22.pdf

Autor	S.H. Pushpa Malkanthi, S.D. Dilini Rathnachandra, W.A. Ruwani N. Weerasinghe
Tytuł	Consumers’ Awareness on Organic Food: Case of Urban Sri Lanka
Title	Consumers’ Awareness on Organic Food: Case of Urban Sri Lanka
Słowa kluczowe	consumers’ awareness, organic food, regression analysis, urban consumer, Sri Lanka
Key words	consumers’ awareness, organic food, regression analysis, urban consumer, Sri Lanka
Abstrakt	The organic food market is rapidly expanding all over the world with the recent rise of concern in food safety and environmental protection. Thus, examining information about consumers’ awareness on organic food is one of the inspiring areas for producers and marketers to capture a greater market share successfully. Therefore, this study aimed at analyzing the consumer awareness towards organic food products while addressing socio-demographic factors affecting consumer awareness on organic food, knowledge of consumers about organic food, and their purchasing pattern. A sample of 600 consumers was selected from the main cities of six urban districts in Sri Lanka for the study. Data were collected via a consumer survey using a pre-tested questionnaire, from November 2018 to May 2019. The data analysis was carried out using frequencies, percentages, and multiple linear regression analysis. According to the results, the majority of the respondents were married females. The results revealed that Sri Lankan consumers have a better awareness on organic food. The results of the regression analysis highlighted that the consumers’ awareness is significantly affected by factors such as gender, marital status, education, and monthly income. Although most respondents have a good level of awareness on organic food, their buying trend is at a lower level. The findings of the study play an important role in promoting the organic food market and are essential for food marketing planners, researchers, and policymakers to enhance the organic food industry in the country in the future.
Abstract	The organic food market is rapidly expanding all over the world with the recent rise of concern in food safety and environmental protection. Thus, examining information about consumers’ awareness on organic food is one of the inspiring areas for producers and marketers to capture a greater market share successfully. Therefore, this study aimed at analyzing the consumer awareness towards organic food products while addressing socio-demographic factors affecting consumer awareness on organic food, knowledge of consumers about organic food, and their purchasing pattern. A sample of 600 consumers was selected from the main cities of six urban districts in Sri Lanka for the study. Data were collected via a consumer survey using a pre-tested questionnaire, from November 2018 to May 2019. The data analysis was carried out using frequencies, percentages, and multiple linear regression analysis. According to the results, the majority of the respondents were married females. The results revealed that Sri Lankan consumers have a better awareness on organic food. The results of the regression analysis highlighted that the consumers’ awareness is significantly affected by factors such as gender, marital status, education, and monthly income. Although most respondents have a good level of awareness on organic food, their buying trend is at a lower level. The findings of the study play an important role in promoting the organic food market and are essential for food marketing planners, researchers, and policymakers to enhance the organic food industry in the country in the future.
Cytowanie	Malkanthi S., Rathnachandra S., Weerasinghe W. (2021) Consumers’ Awareness on Organic Food: Case of Urban Sri Lanka.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 4: 25-36
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Pełny tekst	PRS_2021_T21(36)_n4_s25.pdf

Autor	S.H. Pushpa Malkanthi, S.D. Dilini Rathnachandra
Tytuł	Determinants of Women’s Empowerment and Household Poverty Reduction in Imbulpe DS Division, Sri Lanka
Title	Determinants of Women’s Empowerment and Household Poverty Reduction in Imbulpe DS Division, Sri Lanka
Słowa kluczowe	empowerment, poverty reduction, women farmers, Imbulpe, Sri Lanka
Key words	empowerment, poverty reduction, women farmers, Imbulpe, Sri Lanka
Abstrakt	Women empowerment and poverty reduction are interrelated key driving forces to achieve the sustainable development of a country. However, most of the women farmers in rural areas have lack of access to adequate assets and resources, credit facilities and freedom of decision making within the households. Therefore, women empowerment is a timely important requirement to reduce the household poverty among them. This study was conducted to identify the determinants of empowerment of women farmers and also roles of them in reduction of poverty in Imbulpe Divisional Secretariat (DS) Division in Sri Lanka. In this study, 238 women farmers were selected using simple random sampling method, from purposively identified seven Grama Niladhari (GN) divisions in this area. Primary data was gathered from a field survey using a pre-tested, self-administered questionnaire from May to July 2019. Descriptive statistics and chi-square analysis were used as the statistical methods in data analyzing process. The result revealed that, age, education, monthly income of the respondents, economic resource accessibility, participation in decision making and freedom of mobility act as the determinants of empowerment of women farmers. The moderately significant positive nature of relationship was showed between the age of the women farmers and their role in poverty reduction. And also, the level of education, monthly income, economic resources accessibility of the respondents and participation of decision making within the household of the women farmers were showed moderately significant positive relationship with their role in poverty reduction. Therefore, encourage women farmers as rural entrepreneurs while performing their farming practices to earn additional income, enhance economic resource accessibility and motivate women farmers to express their ideas for enhance the active participation in the household decision making process are timely important requirements to empower women farmers and enhance their role in poverty reduction.
Abstract	Women empowerment and poverty reduction are interrelated key driving forces to achieve the sustainable development of a country. However, most of the women farmers in rural areas have lack of access to adequate assets and resources, credit facilities and freedom of decision making within the households. Therefore, women empowerment is a timely important requirement to reduce the household poverty among them. This study was conducted to identify the determinants of empowerment of women farmers and also roles of them in reduction of poverty in Imbulpe Divisional Secretariat (DS) Division in Sri Lanka. In this study, 238 women farmers were selected using simple random sampling method, from purposively identified seven Grama Niladhari (GN) divisions in this area. Primary data was gathered from a field survey using a pre-tested, self-administered questionnaire from May to July 2019. Descriptive statistics and chi-square analysis were used as the statistical methods in data analyzing process. The result revealed that, age, education, monthly income of the respondents, economic resource accessibility, participation in decision making and freedom of mobility act as the determinants of empowerment of women farmers. The moderately significant positive nature of relationship was showed between the age of the women farmers and their role in poverty reduction. And also, the level of education, monthly income, economic resources accessibility of the respondents and participation of decision making within the household of the women farmers were showed moderately significant positive relationship with their role in poverty reduction. Therefore, encourage women farmers as rural entrepreneurs while performing their farming practices to earn additional income, enhance economic resource accessibility and motivate women farmers to express their ideas for enhance the active participation in the household decision making process are timely important requirements to empower women farmers and enhance their role in poverty reduction.
Cytowanie	Malkanthi S., Rathnachandra S. (2021) Determinants of Women’s Empowerment and Household Poverty Reduction in Imbulpe DS Division, Sri Lanka.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 4: 76-90
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Pełny tekst	PRS_2021_T21(36)_n4_s76.pdf

Autor	S.H. Pushpa Malkanthi
Tytuł	Outlook of Present Organic Agriculture Policies and Future Needs in Sri Lanka
Title	Outlook of Present Organic Agriculture Policies and Future Needs in Sri Lanka
Słowa kluczowe	conventional agriculture, organic agriculture, organic farming policies, Sri Lanka
Key words	conventional agriculture, organic agriculture, organic farming policies, Sri Lanka
Abstrakt	Many countries are formulating organic agriculture or organic farming policies aimed at sustainable agricultural development. Therefore, the objectives of this study were: to understand the present situation of organic agriculture policies in Sri Lanka and also in other countries where successful organic agriculture is operating; identify problems in the organic agriculture sector; and suggest potential policy measures to be implemented in Sri Lanka in future. The research was conducted in two stages. In the first stage, a thorough literature review was conducted to study the suitable policies available in other countries and also in Sri Lanka at present. In the second stage, two field surveys were carried out using pre-tested questionnaires, from December 2019 to May 2020, in order to gather farmers’ and extension officers’ information related to organic farming policy suggestions. According to the findings of the literature review, organic systems in some countries are more integrated with national strategic plans and visions. Those governments are more involved in new initiatives and farmers are encouraged to go organic through reliable and feasible policies. Although Sri Lanka has a high potential for organic agriculture, at present it is at an initial stage. While most organic products in Sri Lanka go to the export market, a small portion is kept at local markets. Demand for organic products in export as well as domestic markets is increasing. Even though there are seven international food certification agencies operating in the country as external inspection and certification bodies, a limited number of accredited certifications exist for products on the domestic market. Results of the farmers’ survey showed that even if farmers have a significant level of knowledge, few of them practice organic farming due to several existing problems. Moreover, extension officers have also identified similar types of problems that are faced by the farmers related to organic farming. Evaluation of Strengths, Weaknesses, Opportunities and Threats (SWOT) related to organic agriculture in the country helped to identify key problems facing policy-makers when balancing the supply and demand sides of organic products. Also, in developing organic agriculture, an effective linkage and coordination among government and private participants is crucial. Therefore, in Sri Lanka in this context, strategic focus on policy support for organic agriculture is needed. Current organic farming programs need to be revised in order to formulate policies covering all areas related to production, handling, processing, certification, labeling and marketing, in order to bring the benefits of organic agriculture to farmers, marketers and consumers in a fair manner.
Abstract	Many countries are formulating organic agriculture or organic farming policies aimed at sustainable agricultural development. Therefore, the objectives of this study were: to understand the present situation of organic agriculture policies in Sri Lanka and also in other countries where successful organic agriculture is operating; identify problems in the organic agriculture sector; and suggest potential policy measures to be implemented in Sri Lanka in future. The research was conducted in two stages. In the first stage, a thorough literature review was conducted to study the suitable policies available in other countries and also in Sri Lanka at present. In the second stage, two field surveys were carried out using pre-tested questionnaires, from December 2019 to May 2020, in order to gather farmers’ and extension officers’ information related to organic farming policy suggestions. According to the findings of the literature review, organic systems in some countries are more integrated with national strategic plans and visions. Those governments are more involved in new initiatives and farmers are encouraged to go organic through reliable and feasible policies. Although Sri Lanka has a high potential for organic agriculture, at present it is at an initial stage. While most organic products in Sri Lanka go to the export market, a small portion is kept at local markets. Demand for organic products in export as well as domestic markets is increasing. Even though there are seven international food certification agencies operating in the country as external inspection and certification bodies, a limited number of accredited certifications exist for products on the domestic market. Results of the farmers’ survey showed that even if farmers have a significant level of knowledge, few of them practice organic farming due to several existing problems. Moreover, extension officers have also identified similar types of problems that are faced by the farmers related to organic farming. Evaluation of Strengths, Weaknesses, Opportunities and Threats (SWOT) related to organic agriculture in the country helped to identify key problems facing policy-makers when balancing the supply and demand sides of organic products. Also, in developing organic agriculture, an effective linkage and coordination among government and private participants is crucial. Therefore, in Sri Lanka in this context, strategic focus on policy support for organic agriculture is needed. Current organic farming programs need to be revised in order to formulate policies covering all areas related to production, handling, processing, certification, labeling and marketing, in order to bring the benefits of organic agriculture to farmers, marketers and consumers in a fair manner.
Cytowanie	Malkanthi S. (2021) Outlook of Present Organic Agriculture Policies and Future Needs in Sri Lanka.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 3: 55-72
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Pełny tekst	PRS_2021_T21(36)_n3_s55.pdf

Autor	Arkadiusz Gralak
Tytuł	Wdrażanie modelu gospodarczego opartego na obiegu zamkniętym w biogospodarce
Title	Implementing a Closed-Loop Economic Model in the Bioeconomy
Słowa kluczowe	biogospodarka, gospodarka w obiegu zamkniętym, biogospodarka cyrkularna, cyrkularne modele biznesowe
Key words	bioeconomy, circular economy, circular bioeconomy, circular business models
Abstrakt	Wdrażanie rozwiązań z zakresu biogospodarki cyrkularnej jest zagadnieniem złożonym. Wymaga to dobrej znajomości koncepcji, różnych procesów gospodarki o obiegu zamkniętym i ich oczekiwanych skutków dla sektorów oraz łańcuchów wartości. Jednak badania nad gospodarką o obiegu zamkniętym wydają się być fragmentaryczne w różnych dyscyplinach i często istnieją różne perspektywy interpretacji tego pojęcia i powiązanych aspektów, które należy ocenić. Niniejszy artykuł zawiera przegląd literatury na temat biogospodarki i gospodarki o obiegu zamkniętym w celu lepszego zrozumienia tej koncepcji, a także jej różnych wymiarów i oczekiwanych skutków. Celem artykułu jest zarysowanie koncepcji biogospodarki o obiegu zamkniętym wraz z przedstawieniem głównych uwarunkowań jej wdrażania. Przedstawiono wybrane inicjatywy polityczne na rzecz wdrażania koncepcji gospodarki o obiegu zamkniętym w sektorze biogospodarki oraz modele biznesowe dedykowane dla rozwiązań biogospodarczych.
Abstract	Implementing circular bioeconomy solutions is a complex issue. It requires a good knowledge of the concepts, the different processes of the circular economy and their expected impacts on sectors and value chains. However, research on the circular economy appears to be fragmented across disciplines and there are often different perspectives on the interpretation of the concept and related aspects to be assessed. This article reviews the literature on bioeconomy and closed-loop economy to better understand the concept, as well as its different dimensions and expected impacts. The aim of the article is to outline the concept of a circular bioeconomy along with a presentation of the main considerations for its implementation. Selected policy initiatives for the implementation of the closed-loop bioeconomy concept in the bioeconomy sector and business models dedicated to bioeconomy solutions are presented.
Cytowanie	Gralak A. (2021) Wdrażanie modelu gospodarczego opartego na obiegu zamkniętym w biogospodarce.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 21(36), z. 3: 24-40
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Pełny tekst	PRS_2021_T21(36)_n3_s24.pdf

Autor	Bozhidar Ivanov, Vassil Stoychev
Tytuł	COMPARISON OF COMPETITIVENESS BETWEEN BULGARIA, EU, USA, AND NEW ZEALAND DAIRY SECTORS
Title
Słowa kluczowe	dairy, index of competitiveness
Key words
Abstrakt	Defining the state of competitiveness for a particular agricultural sector is of great importance. By retaining a competitive market position sustainable economic development of the specific agricultural production is supported. Continuation of its multiple economic functions like providing raw materials for the processing industry, securing rural employment, and utilization of scarce agricultural resources is the focus of competi_x0002_tiveness goals. In the economic theory, there is no unified definition for competitiveness, while there are a va_x0002_riety of approaches to measure it, which is reflected in different applied theoretical frameworks. The research aims to compare the competitiveness of the Bulgarian dairy sector versus the EU, the USA, and New Zealand dairy sectors on the world market for the period after the accession of Bulgaria in the EU. Therefore, a con_x0002_ceptual framework has been chosen developed by Canada’s Task Force for Competitiveness. The framework is based on the ability to gain and sustainably maintain market share. For the chosen period the results show a trend of decline in the competitiveness of the Bulgarian dairy sector and improvement in the competitive_x0002_ness of the EU dairy sector. For the EU comparison, indexes of competitiveness have been calculated for the USA and New Zealand. The USA’s index slightly decreased at the end of the explored period reflecting the increased competition on the world markets while New Zealand’s high index values reveal its position as a leading dairy products exporter.
Abstract
Cytowanie	Ivanov B., Stoychev V.
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Pełny tekst	ESARE_2021_n5_s70.pdf

Autor	Marian Podstawka, Łukasz Podstawka
Tytuł	TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS
Title	Stan i perspektywy opodatkowania działalności rolniczej w Polsce
Słowa kluczowe	farm, agricultural activity, agricultural tax, forestry tax, property tax, income tax, revenue tax, level of income taxation, level of revenue taxation
Key words	gospodarstwo rolne, działalność rolnicza, podatek rolny, podatek leśny, podatek od nieruchomości, podatek dochodowy, podatek od przychodów, stopień opodatkowania dochodów, przychodów
Abstrakt	This study is a response to an ongoing debate on changes in the taxation of agricultural income. The current taxes applicable to farms in Poland do not concern income per se – they are property taxes which include: agricultural tax on land, forestry tax and property tax. Although these taxes do not refer to agricultural income, they are paid by it. It is important, therefore, to know how much this income is reduced by these taxes. Studies show that it is about 10%. Therefore, when a new income tax structure is introduced, its rate should not exceed 10%. The calculation of farm income in Poland will encounter many problems, such as establishing a catalogue of costs, which will include depreciation. In order to include it when calculating income, the present value of a farm’s fixed assets should first be established, which may encounter major substantive and organizational difficulties. More problems will surely follow, such as: dividing costs between household and agricultural holding, determining what a fixed asset is in the case of a farm, etc. It seems that calculating farm income is unavoidable. On the one hand, it is necessary for the potential introduction of income tax. On the other hand, having recognized the income situation of farms, one could resign from estimating losses caused by drought or other unfortunate events. Compensation could be granted due to income losses. This would be a clearer, more obvious and objective criterion. According to current practices, losses caused by unfortunate events (e.g. drought) do not always translate into losses in agricultural income, given that these losses are not always objectively estimated by the committees appointed by provincial governors. In the case of income losses, agricultural accounting data guarantee their objective appraisal. The aim of the paper is to evaluate the current situation regarding the taxation of agricultural activity and to present proposals for potential changes in the taxation of agricultural activity. Two research hypotheses were put forward: 1. the current level of taxation of income and revenue from agricultural activity with agricultural tax and property tax is symbolic, 2. in order to maintain the current tax treatment, the rate of the new tax on farm income cannot be higher than 10%. The article is based on descriptive, tabular and financial analysis methods. The sources of information were literature and FADN agricultural accounting data collected by the Institute of Agricultural and Food Economics – National Research Institute in Warsaw.
Abstract	Opracowanie wychodzi naprzeciw toczącym się dyskusjom w sprawie zmian opodatkowania dochodów pochodzących z działalności rolniczej. Aktualnie istniejące podatki, odnoszące się do gospodarstw rolnych w Polsce, nie odnoszą się do dochodów. Mają one charakter podatków majątkowych, do których należy: podatek rolny od gruntów, podatek leśny i podatek od nieruchomości. Podatki te mimo, że nie nawiązują do dochodów z działalności rolniczej, są z nich pokrywane. Ważnym jest jaką część tych dochodów pomniejszają. Z badań wynika, że jest to ok. 10%. Stąd ewentualnie we wprowadzanym nowym podatku od dochodów jego stawka nie powinna przekraczać 10%.Obliczanie dochodów gospodarstw rolnych w Polsce będzie napotykać na wiele problemów. Jednym z nich będzie ustalenie katalogu kosztów, do których zaliczać będzie się amortyzacja. Aby ją uwzględnić w obliczaniu dochodów, należy wcześniej ustalić wartość bieżącą środków trwałych, wchodzących w skład gospodarstw rolnych. Mogą temu procesowi towarzyszyć spore trudności merytoryczne i organizacyjne. To jeden z wielu problemów. Prawdopodobnie będą i inne. Zaliczyć do nich można: podział kosztów na gospodarstwo domowe i gospodarstwo rolne, ustalenie co jest środkiem trwałym w gospodarstwie rolnym itp. Wydaje się, że liczenie dochodów w gospodarstwach rolnych jest nie uniknione. Z jednej strony jest to niezbędne dla ewentualnego wprowadzeniu podatku dochodowego. Z drugiej strony mając rozpoznaną sytuację dochodową gospodarstw rolnych można by zrezygnować z szacowania strat spowodowanych przez suszę, czy innymi zdarzeniami losowymi. Tytułem otrzymania rekompensat byłyby straty dochodów. Jest to kryterium bardziej klarowne oczywiste i obiektywne. Dotychczasowa praktyka wskazuje, że nie zawsze straty spowodowane zdarzeniami losowymi (suszę) przekładają się na straty w dochodach rolniczych. Zważywszy, że straty te nie zawsze są obiektywnie szacowane przez powoływane przez wojewodów komisje. W przypadku strat w dochodach, dane rachunkowości rolnej są gwarantem ich obiektywnej oceny.Celem opracowania jest dokonanie oceny aktualnej sytuacji dotyczącej opodatkowania działalności rolniczej oraz przedstawienie propozycji ewentualnych zmian w opodatkowaniu działalności rolniczej. Przyjęto dwie hipotezy badawcze: 1. Aktualny stopień opodatkowania dochodów, przychodów z działalności rolniczej podatkiem rolnym, podatkiem od nieruchomości jest symboliczny, 2. Dla zachowania dotychczasowego ujęcia podatkowego stawka nowego podatku od dochodów gospodarstw rolnych nie może przekraczać 10%. W artykule wykorzystano metody analizy opisowej, tabelarycznej i analizy finansowej. Źródłem informacji była literatura oraz dane rachunkowości rolnej FADN gromadzone przez Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej – Państwowy Instytut Badawczy w Warszawie.
Cytowanie	Podstawka M., Podstawka Ł. (2020) TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 24(73): 177-188
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Pełny tekst	PEFIM_2020_n73_s177.pdf

Autor	Jacek Jaśkiewicz, Maria Parlińska, Iwona Rackiewicz
Tytuł	Wyzwania dla rolnictwa związane ze strategią Europejski Zielony Ład w okresie pandemii
Title	Challenges for Agriculture under the European Green Deal Development Strategy during the Covid-19 Pandemic Period
Słowa kluczowe	Europejski Zielony Ład, gospodarka obiegu zamkniętego, rolnictwo, odpady i marnotrawstwo żywności
Key words	European Green Deal, circular economy, agriculture, waste and food waste
Abstrakt	Celem artykułu jest przybliżenie wyzwań związanych z realizacją strategii Europejski zielony ład w zakresie rolnictwa. Wyzwania te wpisują się w realizację koncepcji zrównoważonego rozwoju i związanego z tym zatrzymania zmian klimatu oraz transformacji w kierunku gospodarki obiegu zamkniętego. Warto już obecnie, w dobie pandemii, przygotować strategię jak wykorzystać szanse rozwoju rolnictwa, aby po jej zakończeniu maksymalnie wykorzystać sytuację opierając się na zasadach określonych w EZŁ. W artykule przedstawiono szereg możliwości w tym zakresie.
Abstract	The aim of the article is to present the challenges in the field of agriculture related to implementing the European Green Deal (EGD). These challenges arise from the implementation of sustainable development strategies and the related efforts to arrest climate change and create a more circular economy. During this time of a global Covid-19 pandemic, it is worth preparing an approach, based on the principles set out in the EGD, that will maximize opportunities for agricultural development and which can be put into place as soon as the pandemic begins to wane. The article presents a number of possibilities in this regard.
Cytowanie	Jaśkiewicz J., Parlińska M., Rackiewicz I. (2020) Wyzwania dla rolnictwa związane ze strategią Europejski Zielony Ład w okresie pandemii.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 20(35), z. 2: 22-36
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Pełny tekst	PRS_2020_T20(35)_n2_s22.pdf