Wyniki wyszukiwania

Autor	Anatolii Dibrova, Larysa Dibrova, Yaroslav Krylov
Tytuł	Domestic Support of Livestock Production in Ukraine
Title	Domestic Support of Livestock Production in Ukraine
Słowa kluczowe	brak
Key words	domestic support, agrarian policy, livestock products, Ukraine
Abstrakt
Abstract	Livestock plays an important role in food supplying. However, this industry is today in Ukraine in a difficult situation. A gradual reduction of livestock numbers affected both the output and the changes in the structure and range of livestock production. In recent years, there has been a tendency to a reduction of meat and milk consumption in the Ukraine’s domestic market due to the low purchasing power of individuals, which therefore causes difficulties for the country’s food security. In the structure of livestock production in Ukraine, the dominant place belongs to farms. However, small-scale production is not able to provide high quality products and volumes necessary to meet domestic demand. With significant available resources of Ukraine, the country instead of exporting the livestock products has become an importer. The Ukrainian allocations to supporting the livestock production are quite significant, due to budgetary payments and subsidies or rebates in the value added tax (VAT). However, this does not significantly influence either the output or the performance indicators of improvement in the livestock production. All this testifies to the imperfection of mechanism of state support for the livestock production in Ukraine. The global financial crisis has reduced the financial capacity of the state support for the livestock industry. Therefore, under these conditions, there is an urgent need of an efficient use of budgetary resources and of an improvement of the mechanism of support for the livestock production in Ukraine.
Cytowanie	Dibrova A., Dibrova L., Krylov Y. (2011) .Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 11(26), z. 1: 54-62
HTML	wersja html
Pełny tekst	PRS_2011_T11(26)_n1_s54.pdf

Autor	Kinga Gruziel, Mirosław Wasilewski
Tytuł	Funkcjonowanie podatku VAT w opiniach rolników indywidualnych
Title	THE VALUE ADDED TAX IN THE OPINION OF PRIVATE FARMERS
Słowa kluczowe	podatek od towarów i usług (VAT), zasady ogólne i ryczałtowe rozliczania VAT
Key words	the Value Added Tax (VAT), general and flat rate schemes of the VAT payments
Abstrakt	Przedstawiono opinie rolników dotyczące oceny funkcjonowania, skutków wprowadzenia oraz sposobu i korzyści rozliczania podatku VAT na zasadach ogólnych i ryczałtu w gospodarstwach rolniczych.
Abstract	The paper presents private farmers. opinion on effects of implementation of the Value Added Tax (VAT) as well as ways and profits from tax payments on general or flat rate schemes in farms. The VAT system is said to be too complicated to the farmers and there is a need for external tax advisory. The farmers assessed sceptically the profits from the VAT implementation into agriculture, due to increase of prices of production sources and decrease of agricultural products purchase prices. A major limitation of implementation the flat rate schemes of the VAT in farms is that economic entities, which purchase agricultural products within cooperation with farmers, do not want to be obliged to issue invoices, because it generates additional costs. Most of the farmers paid off the VAT on flat rate schemes . especially these from animal farms and farms that brought incomes. General scheme of the VAT payments was popular especially with farmers from the greatest farms. Moreover, there were a great number of farmers who claimed to not have enough knowledge concerning the VAT in agriculture.
Cytowanie	Gruziel K., Wasilewski M. (2006) Funkcjonowanie podatku VAT w opiniach rolników indywidualnych .Roczniki Nauk Rolniczych, Seria G, t. 93, z. 1: 144-151
HTML	wersja html
Pełny tekst	RNR_2006_n1_s144.pdf