Konsekwencje finansowe wprowadzenia podatku dochodowego w indywidualnych gospodarstwach rolniczych

Kinga Gruziel

Gruziel, Kinga; ORCID: 0000-0003-2429-3795
Konsekwencje finansowe wprowadzenia podatku dochodowego w indywidualnych gospodarstwach rolniczych
Financial Consequences of Income Tax in Individual Farms Introducing
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008, vol., nr 72, s. 91-105

Abstract

In the study an attempt at describing financial consequences of income tax introducing in individual farms situated in FADN regions Wielkopolska i Śląsk and Mazowsze i Podlasie was made. The highest profits from income tax introducing were stated in agricultural farms type “crops” and “crops and various animals”. The highest burden from income tax introducing for hectare of arable land would occurred in agricultural farms type “granivores” especially of the area 5–15 hectares of arable land