Relacje Między Podatkami Gospodarstw Rolnych a ich Czynnikami Produkcji w Polsce na tle Unii Europejskiej w Latach 2004-2011
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The aim of this research was a presentation of the relations between the taxes paid by farms and theirs
production factors. The example of Poland in comparison with the average result calculated for the European
Union in years 2004-2011, was used. The data comes from the FADN database, and the calculations were
made according to the criteria of the economic size and type of farms. The property character of taxes
imposed on the farm was confirmed by this research.