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
ROLNICZE ZRZESZENIE SPÓŁDZIELCZE W BRODZISZEWIE POWIAT SZAMOTUŁY, WOJEWÓDZTWO POZNAŃSKIE
CZYNNIKI WARTOŚCI ZIEMI ROLNEJ W KONTEKŚCIE ZRÓŻNICOWANYCH FUNKCJI OBSZARÓW WIEJSKICH W POLSCE
Dotychczasowe badania dowodzą, że subsydia oderwane od produkcji kapitalizują się w wartości ziemi rolnej. Większość tych badań prowadzonych w Europie dotyczy jednak sytemu SPS obowiązującego w „starych” krajach członkow...
PRODUCTIVITY SURPLUS ACCOUNT AND INPUT-OUTPUT RATIO IN AGRICULTURAL ECONOMY
The article presents some possible uses of the so-called global productivity surplus account integrated with input-output balance to measure transfers of economic benefits between agriculture and its environment. Using p...
BEHAVIOURAL APPROACH AND ECONOMIC EXPERIMENT IN AGRICULTURAL FINANCE
The main aim of the paper is to assess possibilities of implementing behavioural approach and economic experiment in Polish studies in area of agricultural finance. There are two sub-goals: (i) highlighting methodology...
RECENZJA KSIĄŻKI PANI NATALII PAWLICHY I PANI IRENY KICJUK PT. „ZARZĄDZANIE KONKURENCYJNOŚCIĄ GOSPODARKI NARODOWEJ - WYMIAR REGIONALNY” WYDAWNICTWO WIEŻA-DRUK ŁUCK 2014R.