Taxation of Farming Enterprises in Poland and the European Union - a Comparative Analysis

Elżbieta Klamut
University of Social Sciences,
Warsaw, Poland
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Abstract

Every state has the right to constitute its own burdens on economic activity. After Polish accession to the European Union the part of tax burden is being customized to the requirements of a community. Farm tax which is applied in taxation of Polish agriculture is an anachronism. How far does taxation in Poland diverge from the solutions in other EU countries? Will introduction of income tax in Polish agriculture impoverish the state budget or the opposite? These are just a few issues contained in this study.

Key words: taxes, farming enterprises, farm tax, income tax

JEL codes: H25,H32,Q12,D31

International Journal of Small and Medium Enterprises and Business Sustainability,Vol.1, No.3 (March 2016), pp. 24 - 49
© 2015 by Center for Industry, SME and Business Competition Studies, USAKTI
ISSN:2442-9368 electronic 

 Download International Journal Vol.01 No.03 March 2016 in PDF