Ewolucja systemu płatności bezpośrednich w UE, ze szczególnym uwzględnieniem sytuacji w Polsce
Journal Title: Studia BAS - Year 2016, Vol 48, Issue 4
Abstract
The article looks at the changes in the system of direct payments in the EU. The first section briefly examines the history of direct payments and models of payments in the EU. In the second section, the author presents the level of financing of direct payments and examines disparities in terms of average payments per hectare among the EU member states. In the final section of the article, the main focus is placed on the new system of direct payments in Poland. This new regulation introduces better targeted and equally distributed scheme and imposes environmental requirements on the farms.
Authors and Affiliations
Agnieszka Biernat-Jarka
Rodziny w Polsce – charakterystyka demograficzna
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Podatkowe i niepodatkowe obciążenia i ich wpływ na funkcjonowanie przedsiębiorstw
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The article looks at the selected issues concerning personal income tax in Poland depending on the source of income. The first section provides legal definitions and various types of income sources. Next, the author inve...