Farm Income and Its Taxation

• Autorzy: Marian Podstawka , Łukasz Podstawka
• Języki publikacji: EN

Abstrakty

EN

Motivation: It is increasingly common to hear the opinion that farm income should be taxed with income tax, just like other types of economic activity. Currently, the level of taxation of farm income is low. As the economic power of the farm increases, the level of taxation of its income decreases. Over the years 2014-2019, no variation can be observed in the level of taxation of farm income. Certain simplified attempts to record economic events on farms, due to the fact that they receive all kinds of subsidies, are being gradually introduced by the Ministry of Agriculture and Rural Development. The time has come to carry out a reliable assessment of the income situation of farms. The calculation of income is important for making management decisions on the farm so as to optimise the production structure, costs, etc. Aim: The objective of the study is to assess the level of income among FADN farms in various economic classes, to assess the level of taxation of income of these farms, and to present the problems related to a potential change in the taxation of agricultural activities. The study aims to show the problems related to calculating income on farms and to present the advantages and disadvantages of the existing taxes paid by farmers. Results: The result of the study is a proposal regarding tax rates in agriculture. According to the author, in the case of taxation of farm income, in order to maintain its current level of taxation, the tax rate should be 1-2%. If farm income were to be taxed, the tax rate, which would not increase the current tax burden, should be 2-5%. (original abstract)

Słowa kluczowe

EN

Farm Accountancy Data Network (FADN); Farm household income; Agricultural tax

PL

Sieć Danych Rachunkowości Rolnej (SDRR); Dochody rolnicze; Podatek rolny

• Czasopismo: Ekonomia i Prawo
• Rocznik: 2021
• Tom: 20
• Numer: nr 3
• Strony: 602--615

Twórcy

autor

Marian Podstawka

• Institute of Agricultural and Food Economics - National Research Institute

autor

Łukasz Podstawka

• Warsaw University of Life Sciences / Szkoła Główna Gospodarstwa Wiejskiego w Warszawie

Bibliografia

• Czyżewski, B. (2017). Kierat rynkowy w europejskim rolnictwie. PWN.
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• FADN. (2021). Retrieved 10.09.2021 from https://agridata.ec.europa.eu/extensions/FarmEconomyFocus/FADNDatabase.html.
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• Juszczyk, S. (Ed.). (2019). Finanse agrobiznesu. PWN.
• Podstawka, M. (Ed.). (2017). Finanse: instytucje, instrumenty, podmioty, rynki, regulacje. PWN.
• Rozporządzenie Ministra Finansów, Funduszy i Polityki Regionalnej z dnia 25 listopada 2020 r. w sprawie norm szacunkowych dochodu z działów specjalnych produkcji rolnej [Ordinance of the Minister for Finance, Funds and Regional Policy of 25 November 2020 on estimated standards for income from special sections of agricultural production] (Dz.U. 2020 poz. 2218) (Poland).
• Ustawa z dnia 12 stycznia 1991 r. o podatkach i opłatach lokalnych [Act of 12 January 1991 on taxes and local charges] (Dz.U. 1991 nr 9 poz. 31) (Poland).
• Ustawa z dnia 15 listopada 1984 r. o podatku rolnym [Act of 15 November 1984 on agricultural tax] (Dz.U. 1984 nr 52 poz. 268) (Poland).
• Ustawa z dnia 30 października 2002 r. o podatku leśnym [Act of 30 October 2002 on forest tax] (Dz.U. 2002 nr 200 poz. 1682) (Poland).

Identyfikatory

DOI

https://doi.org/10.12775/EiP.2021.036