MODELS OF THE EFFECTS OF THE INTRODUCTION OF THE LUMP SUM FROM RECORDED REVENUES IN INDIVIDUAL FARMS IN POLAND
Journal Title: Zagadnienia Ekonomiki Rolnej - Year 2016, Vol 348, Issue 3
Abstract
The objective is to determine the financial implications of the introduction of the lump sum from revenues in agricultural farms. Concepts were proposed based on modeling-simulation of the effects of the introduction of a lump sum of the revenue in individual farms depending on their cropland area, the type of the agricultural and economic strength. The research period covers the years 2004-2009. The tax burden on the agricultural farms with the revenue lump sum was disadvantageous in all described criteria. It might be caused by the fact that in this form of taxation is not possible to decrease the costs of activities, which in the case of agricultural activity are relatively high.
Authors and Affiliations
Mirosław Wasilewski, Marzena Ganc, Magdalena Mądra-Sawicka
Keywords
Related Articles
- EP ID EP81209
- DOI -
- Views 96
- Downloads 0
DYLEMATY WOKÓŁ WYMIARU FINANSOWEGO ZRÓWNOWAŻENIA GOSPODARSTW ROLNICZYCH
Zrównoważenie, jako swoista „metakategoria”, rozpatrywana w ujęciu inter-, czy nawet transdycyplinarnym, odnosi się również do zjawisk o charakterze monetarnym. Dotychczas ujęcie finansowe zrównoważenia gospodarstw rolni...
RISK AVERSION AND PROFITABILITY OF PRODUCTION FACTORS – THEORETICAL AND EMPIRICAL APPROACH
In the paper, an attempt to investigation the relation between farmers’ attitude towards risk and profitability of production’ factors has been undertaken. A resource-based theory of the firm underlines that the competit...
PROGRESS OF THE EUROPEAN INTEGRATION IN THE FOOD SECTOR
Progressing integration processes of the Polish economy are the feature of the last decade with the European Union and with the world total economy. The process of moving close the level of development of both economic s...
BIOECONOMY – CONCEPT, APPLICATION AND PERSPECTIVES
The paper presents the theoretical and practical view on the concept of bioeconomy. It presents methods of the term’s definition, the idea behind it, reasons for its development, its theoretical and practical roots, hist...
UNIT COSTS OF AND INCOME FROM SELECTED PRODUCTS IN 2013 – RESEARCH RESULTS IN THE AGROKOSZTY SYSTEM