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- W3193901260 abstract "The article presents a system of taxation and social insurance for farmers on a background of ongoing discussion on the tax reform in Poland. Research tasks were to determine the size of the tax burden and social security burden for a farm in Poland in the years 2004-2008, and to determine the size of these burdens depending on the type of farm, according to the Farm Accountancy Data Network (FADN) classification. The first section of the article presents legal and organisational solutions. The second section shows the effect of these charges on the economic situation of farms based on data from 12 thousand households coming from the FADN. The average farm charge has increased from PLN 2781 per year in 2004 to PLN 3669 in 2008 due to taxes and social security contributions during the considered period. The author has noticed that charges depend on the type of production during the entire period; the highest charge of taxes and social insurance contributions were for type AB farms - PLN 5180 per year in 2008, while the lowest - for type I - PLN 2870 per year in 2008." @default.
- W3193901260 created "2021-08-30" @default.
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- W3193901260 date "2013-01-01" @default.
- W3193901260 modified "2023-09-29" @default.
- W3193901260 title "Taxes and social insurance contributions charges of farms in Poland in the years 2004-2008" @default.
- W3193901260 hasPublicationYear "2013" @default.
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