Saldo Dopłat I Podatków W Polskich Gospodarstwach Rolnych Na Tle Wybranych Krajów Unii Europejskiej

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The aim of this article was to determine the balance of subsidies and taxes in agricultural holdings (balance of public transfers) in Poland compared to selected EU countries in the years 2006-2012. The calculations were based on FADN data. In all EU countries over the considered period there was a positive balance transfers for all types of farms. Balance of transfers for Polish farms is at a low level of 5271 EUR (twice lower than the EU average). It is caused by lower average size of farms. Compered to other UE countries, polish farms do not have special advantage due to construction of subsidies and taxes system. In others countries transfers are at higher levels, so it can not be a argument to the introduction of income tax in agriculture

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