Wyniki wyszukiwania

Autor	Wojciech Łęczycki
Tytuł	Opodatkowanie rolnictwa w Polsce w świetle obowiązujących uregulowań
Title	Taxation of Polish agriculture according to the current law regulations
Słowa kluczowe	podatek, ustawa, rolnictwo
Key words	tax, regulations, agriculture
Abstrakt	Obecnie obowiązuje w Polsce 11 ustaw podatkowych, z czego większość zawiera uregulowania dotyczące rolnictwa. Część z obowiązujących obecnie rozwiązań została wymuszona przystąpieniem do Unii Europejskiej i koniecznością implementacji jej uregulowań w zakresie podatków pośrednich, do przepisów krajowych. W polskim rolnictwie pozostają jednak obszary zupełnie nieopodatkowane, głównie dochody z działalności rolniczej. Należy więc oczekiwać, że w przyszłości nastąpią zmiany w tym zakresie
Abstract	Current tax regulations regarding the Polish agricultural sector must be adjusted to the macroeconomic and social environment. In the future a tax on incomes from agriculture should be inroduced which would help to better manage the national economy. It can be difficult and cause many problems, especially social
Cytowanie	Łęczycki W. (2006) Opodatkowanie rolnictwa w Polsce w świetle obowiązujących uregulowań.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 161-169
HTML	wersja html
Pełny tekst	PRS_2006_T15_n_s161.pdf

Autor	Ryta Dziemianowicz
Tytuł	Specyfika konstrukcji podatku dochodowego obciążającego gospodarstwa rolne w Unii Europejskiej
Title	The characteristics of the income tax imposed on farms in the European Union
Słowa kluczowe
Key words	income tax, agriculture in EU
Abstrakt
Abstract	The Polish tax system for agriculture requires significant reforms, especially in the sphere of income tax. It is crucial to choose an appropriate structure of this tax which should be adjusted both to the needs of agriculture and the economy in general. On the whole, while looking for new solutions, those which already exist may also be useful, because being acquainted with them enables us to use appropriate structures for constructing new taxation system for agriculture and to eliminate previously made mistakes. The article presents special solutions used for the income tax imposed on farms in the EU, which, on the one hand lead to a decrease of fiscal burdens of agriculture, while on the other hand are a hidden form of its support. It also shows solutions used in Germany, France and Italy, as well as in Great Britain and Ireland, which according to the author, represent various types of agriculture and different tax rules. Therefore, they may constitute a relatively good representation of the so-called 15 regular EU states. The focus of the analysis is the personal income tax, which due to its structure relating to the area of taxation and the predominance of family farms, is one of the most important taxes on agriculture in the EU.
Cytowanie	Dziemianowicz R. (2006) Specyfika konstrukcji podatku dochodowego obciążającego gospodarstwa rolne w Unii Europejskiej.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 235-245
HTML	wersja html
Pełny tekst	PRS_2006_T15_n_s235.pdf

Autor	Krystyna Szybiga
Tytuł	Zmiany produkcji i handlu żywnością w Unii Europejskiej
Title	Changes in production and foreign trade in food products in the European Union
Słowa kluczowe	handel zagraniczny, produkty rolnicze, Unia Europejska
Key words	foreign trade, agricultural products, European Union
Abstrakt	Szczegółowa analiza polskiej produkcji rolnej i skali eksportu powinna być prowadzona na tle wielkości unijnych, zwłaszcza struktur ukształtowanych w krajach Piętnastki. Rozważania takie mogą stanowić podstawę do oceny szans rozwoju produkcji żywności i perspektyw polskiego rolnictwa, głownie w wyniku zwiększania handlu zagranicznego. Polska przeznacza na eksport zdecydowanie mniejszy odsetek swojej produkcji (zbóż, buraków cukrowych w przeliczeniu na cukier, ziemniaków, wieprzowiny, wołowiny, drobiu, jaj oraz mleka) niż pozostałe kraje UE-15, co może świadczyć o możliwości zwiększania zarówno produkcji, jak i eksportu produktów pochodzenia rolniczego.
Abstract	Detailed analysis of Polish agricultural production and scale of export should be considered on the background of quantities traded in the EU, especially in the EU-15 countries. Those considerations could be a basis for evaluation of chances of developing the food production and for predictions of the development of Polish agriculture, mainly as a result of an increase in foreign trade. Definitely smaller share of Polish production (cereals, sugar beats as sugar equivalent, potatoes, pig meat, bovine, poultry, eggs and milk) is allocated to exports than in the other EU-15 countries. This indicates a possibility of increase of production as well as of exports of agricultural products
Cytowanie	Szybiga K. (2006) Zmiany produkcji i handlu żywnością w Unii Europejskiej.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 15, z. : 369-376
HTML	wersja html
Pełny tekst	PRS_2006_T15_n_s369.pdf

Autor	Alicja Stolarska
Tytuł	Nierolnicza działalność gospodarcza rodzin rolniczych
Title	Non-agricultural activity of rural families
Słowa kluczowe	działalność nierolnicza, gospodarstwo rolne, rozwój
Key words	non-agricultural activity, farm, development
Abstrakt	W opracowaniu scharakteryzowano nierolniczą działalność gospodarczą prowadzoną przez rodziny rolnicze w latach 1996-2000. Zidentyfikowano jej formy i rodzaje, czynniki wpływające na podejmowanie tejże działalności oraz możliwości dalszego jej rozwoju. Wskazano zmiany poziomu intensywności produkcji oraz organizacji w badanych gospodarstwach. Pokazano znaczenie działalności nierolniczej w dochodach rolników indywidualnych, a także bariery jej rozwoju.
Abstract	The paper describes non-agriculture activity of the family farms in period 1996-2000. It includes the identification forms of the non-agriculture activity, factors affecting decision to start in and its future development possibilities. The analysis presents changes of the intensity production level and the intensity organization in farms. Influence of the non-agriculture activity on income level of farmers and development barriers were also pointed.
Cytowanie	Stolarska A. (2006) Nierolnicza działalność gospodarcza rodzin rolniczych .Roczniki Nauk Rolniczych, Seria G, t. 92, z. 2: 106-114
HTML	wersja html
Pełny tekst	RNR_2006_n2_s106.pdf

Autor	Aldona Zawojska
Tytuł	Rola Agencji Nieruchomości Rolnych w przemianach struktury agrarnej w Polsce
Title	Role of the Agricultural Property Agency in Agrarian Structure Changes in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	The restructuring and privatisation in Poland's state sector of agriculture was (in 1991) entrusted to the Agricultural Property Agency of the State Treasury (hereafter Agricultural Property Agency). The agency was expected to play an important role in the state agricultural policy as far as structural and ownership transformation of the Polish agriculture is concerned. Almost 80% of land in the Treasury Agricultural Property Stock was taken over from former state-owned farms, asymmetrically concentrated in northern and western provinces. The purpose of liquidation of state farms was intended to strengthen the model of family farms chosen by the Government, mainly through privatisation of state land. In fact, till present the agency has sold merely one third of the land in its stock. The lease remains the dominant form applied in management of land, comprising approximately 2 million ha in permanent use among individual farmers and companies. This paper empirically explores the impacts of AP A on agrarian structure in Poland. The study results show statistically significant strong correlation between regionally distributed property in the form of land sale/land lease and the average area of individual farms.
Cytowanie	Zawojska A. (2005) Rola Agencji Nieruchomości Rolnych w przemianach struktury agrarnej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 19-30
HTML	wersja html
Pełny tekst	EIOGZ_2005_n55_s19.pdf

Autor	Mirosław Wasilewski
Tytuł	Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości
Title	The issue of reserves according to the balance law and International Accounting Standard
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper presents accountant solutions concerning reserves according to the accountancy law and IAS-2 "Reserves" and IAS-41 "Agriculture". In accordance with the accountancy law accountants have to identify borne cost connected with run activity according to its usefulness, profitability and presenting information in the financial account. Solutions concerning recording and reserves valuation are strictly defined in the accountancy law, what is to a large extent coherent with solutions in IAS-2 "Reserves". Introducing IAS-41 "Agriculture" enabled to specify better solutions concerning reserves in agricultural farms. In that scope in agricultural enterprises far-reaching simplifications are applied. Reserves influence the assessment of the structure of firm's property, as well as the financial liquidity. The scope of recording of economic events connected with reserves could be limited and simplified by introducing reserves managing according to the conception "just in time".
Cytowanie	Wasilewski M. (2005) Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 79-93
HTML	wersja html
Pełny tekst	EIOGZ_2005_n55_s79.pdf

Autor	Alicja Stolarska
Tytuł	Pozarolnicza działalność gospodarcza rodzin rolniczych
Title	Non-agriculture Activity of Family Farms
Słowa kluczowe
Key words
Abstrakt
Abstract	The paper describes non-agriculture activity of family farms during the period from 1996 to 2000. Factors determining starting non-agriculture activity and crucial barriers are also presented. The research shows. the level of income achieved from non-agriculture activity as well as a significant increase of the share of non-agriculture activity in personal incomes of the family farms.
Cytowanie	Stolarska A. (2005) Pozarolnicza działalność gospodarcza rodzin rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 115-125
HTML	wersja html
Pełny tekst	EIOGZ_2005_n55_s115.pdf

Autor	Piotr Selwesiuk, Sławomir Snarski
Tytuł	Analiza skuteczności aplikowania o środki finansowe z programu SAPARD w latach 2002-2004
Title	The Analysis of Effectiveness of Applying for Financial Resources from SAPARD Program in the Years 2002-2004
Słowa kluczowe
Key words
Abstrakt
Abstract	The SAPARD program (Support for Accession Measures for Agriculture and Rural Development) was created in order to conform applicant states to acquis communautaire in the field of agriculture and rural area development. The support of the Community with the confines of SAPARD program was realized by long-term programs prepared in accordance with guidelines and rules of operational programs used with the confines of structural politics. It' s presumed that experience achieved by SAPARD's beneficent would pay dividends in case of EU structural funds using. The authors compared the usage of program SAPARD in the years 2002-2004 in some regions of the country (paying attention to Podlaskie province because of its delay in the infrastructure development and agricultural character). The research shows that the effectiveness of applying for financial resources from SAPARD program (measured by the share of positively considered applications in total amount of turned applications) was about 76.8%. Analyzing the effectiveness of applying in individual actions, it's been stated that local governments are characterized by the highest effectiveness of applying for financial resources from SAPARD program. The average effectiveness in this action on the country scale was 89.65%, when in Podlaskie province it was 96. 7%, what was the best result on the country scale.
Cytowanie	Selwesiuk P., Snarski S. (2005) Analiza skuteczności aplikowania o środki finansowe z programu SAPARD w latach 2002-2004.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 67-78
HTML	wersja html
Pełny tekst	EIOGZ_2005_n55_s67.pdf

Autor	Catherine Darrot, Christian Mouchet
Tytuł	Charakterystyka i potencjał innowacyjny gospodarstw typu rodzinnego w Polsce
Title	Characteristic Features and Innovative Potential of Family Farms in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	Preliminary interviews concerning 20 farms in the regions of Podlasie and Małopolska were carried in 2003 for a doctorate entitled "Interest and future of Polish peasant-like farming systems in European development models: an ethno-agronomical and socio-economic approach ". In farms where less than 15 ha are available complementary incomes are necessary. They can be provided either by social transfers, either by salaried work. A precise repartition of tasks on the farm between specific feminine (manual work and provision of subsistence goods) and masculine (mechanized work and production for sale) tasks, explain different evolutions of production depending on access to outside jobs by each member of the couple. Agronomical organization of the farm was also described, with four parts which can be distinguished in traditional farming systems: family garden, field crops, permanent pastures and private forest, and an ecologically positive impact of agronomical techniques observed. These family-like farming systems can be considered as innovating in context of the contemporary European debate about ecological and economical choices in agriculture, also represented by other groups of fanners in Europe. In the future this could encourage the autonomy and the reduction of inputs employed in the Polish family-run farms, with their new orientations on the European financial help.
Cytowanie	Darrot C., Mouchet C. (2005) Charakterystyka i potencjał innowacyjny gospodarstw typu rodzinnego w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 55: 95-103
HTML	wersja html
Pełny tekst	EIOGZ_2005_n55_s95.pdf

Autor	Barbara Wyrzykowska
Tytuł	Rodzaje powiązań integracyjnych w agrobiznesie
Title	The Types of Integration Connections in Agrobusiness
Słowa kluczowe
Key words
Abstrakt
Abstract	Common actions play the rising role in today' s world. The integration processes on an international scale influence on the integration processes between branches of agriculture and food processing industry on the country or region scale. There are distinguished two main types of integration: vertical and horizontal; sometimes it is said about diagonal (or cross) integration. It is also said about complete and indirect integration. The best possibilities of development both of the main integration forms exist in an agrobusiness. The agrobusiness is the part of the traditional economy and includes all of the elements necessary to the food producing and delivering to consumers.
Cytowanie	Wyrzykowska B. (2004) Rodzaje powiązań integracyjnych w agrobiznesie.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 53: 57-76
HTML	wersja html
Pełny tekst	EIOGZ_2004_n53_s57.pdf

Autor	Mieczysław Adamowicz
Tytuł	Nauki rolnicze a wielofunkcyjny i zrównoważony rozwój rolnictwa
Title	Agricultural Sciences and the Multifunctional and Sustainable Development of Agriculture
Słowa kluczowe
Key words
Abstrakt
Abstract	The aim of the paper is discussing the multifunctionality of agriculture and its links with sustainable development as well as the role of agricultural sciences in implementation of those ideas. The industrialization and modernisation of agriculture and their limitations were presented on the ground of general description of development rules. The idea of multifunctionality and its forms, multifunctional dimension of agricultural farms, multifunctional strategies and their effects were analysed. Proposals for the role of agricultural sciences in multifunctional and sustainable development of agriculture in Poland were suggested.
Cytowanie	Adamowicz M. (2004) Nauki rolnicze a wielofunkcyjny i zrównoważony rozwój rolnictwa.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 53: 5-24
HTML	wersja html
Pełny tekst	EIOGZ_2004_n53_s5.pdf

Autor	Beata Madras-Majewska, Janusz Majewski
Tytuł	Opłacalność produkcji pszczelarskiej w Polsce
Title	The Profitability of Honey Production in Poland
Słowa kluczowe
Key words
Abstrakt
Abstract	The article treats about bee keeping which is a very important element of agriculture. The most important role of bees in environment is plants pollination. Bee colonies produce honey, propolis, bee wax and bee bred. The situation in bee keeping in Poland was critical in the middle of the eighties. The number of apiaries decreased 4 times whereas the number of bee hives decreased 3 times by the end of the nineties. The biggest problems of Polish bee keeping are small average number of trunks in the apiary as well as beekeepers age. They are usually older people and are keeping bees as a hobby. Almost 60% of apiaries have only 20 bee colonies. Such apiaries cannot become the base of beekeeper family livelihood. Only beekeepers that have at least 1 OO colonies in and out apiary can get income high enough to fully support their families. They also have to sell honeybees' products directly to customers. Based on estimations and calculations authors state that Polish bee keeping has a chance to develop in the future. On one hand Polish beekeepers have a chance to get subsidies from EU as well as from Polish government. On the other hand they also have a possibility to gain profits selling their products.
Cytowanie	Madras-Majewska B., Majewski J. (2004) Opłacalność produkcji pszczelarskiej w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 53: 175-185
HTML	wersja html
Pełny tekst	EIOGZ_2004_n53_s175.pdf

Autor	Stanisław Stępka
Tytuł	Problematyka społeczno-gospodarcza w działalności Stanisława Mikołajczyka
Title	Socioeconomic problems in Stanisław Mikołajczyk's activity
Słowa kluczowe
Key words
Abstrakt
Abstract	Stanisław Mikołajczyk was peasant's activist, politician and statesman. In his activity he paid attention to activity of Farmer' s Circles, peasant' s cooperation as well as drawing up and realization of the agricultural reform. He considered that economic organizations run by farmers were basis of well functioning agriculture. It was a reason why he supported Society of Farmer' s Circles in Poznań. He thought that farmer's interests were directly connected with peasant' s cooperation. According to Mikołajczyk, they should by protection against the dishonest competition and should influence on profitability of production. He thought that superfluous farmers should change their job and work in trade, craft and cooperation. Stanisław Mikołajczyk set about undertaking these problems in parliament and journalism, particularly in „Przewodnik Gospodarski".
Cytowanie	Stępka S. (2004) Problematyka społeczno-gospodarcza w działalności Stanisława Mikołajczyka.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 52: 79-89
HTML	wersja html
Pełny tekst	EIOGZ_2004_n52_s79.pdf