Skutki wprowadzenia podatku dochodowego w rolnictwie polskim
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The aim of this paper is to present the multioptional farm income tax for polish agriculture. On the basis
of FADN – six variants of taxation in agriculture activity introduced in selected EU countries and in Poland
was established. The analisys was conducted in medium size farms with area from 32 to 52 hectares of UAA,
classified as plant production type. Moreover the research took into account subsidy within CAP. The study
confirmed the the most optimum for farmers would be flat rate tax and the highest level of tax amount was
noted in case of PIT and CIT forms.. The new kinds of taxation in polish agriculture would decrease farm
income from one side and influence for higher cash flows for local government budgets from other side.