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DIFFERENTIATION OF AGRICULTURAL TAX RATES IN POLAND FROM 2018 TO 2022 [PDF]

Annals of the Polish Association of Agricultural and Agribusiness Economists
The aim of the study was to assess the dynamics and differentiation of agricultural tax rates in Poland in 2018-2022. Agricultural tax serves as one of revenue streams for communes in Poland, especially for less wealthy urban-rural and rural communes ...
Tomasz Wojewodzic, Alina Klonowska, Monika Jaworska   +2 more
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Specific Transition of Plant-Growing Enterprises of the Agro-Industrial Complex in the Donetsk Republic to Taxation System Adopted in the Russian Federation

Вестник Российского экономического университета имени Г. В. Плеханова, 2023
The article studies theoretical and practical aspects of the effective tax legislation for agricultural producers. The current situation in agricultural industries is analyzed.
V. V. Krasnova, A. A. Kramarenko, A. S. Fomenko   +2 more
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WAYS TO DEVELOP TAX SYSTEMS IN AGRICULTURAL FORMS OF ECONOMIC MANAGEMENT

Статистика и экономика, 2016
Following article devoted to consideration of possible ways to develop tax system in agricultural forms of economic management. Principles of tax reforming for agricultural sector are presented, in addition initial analysis has been done for single ...
Igor Yu. Pelevin
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Budgetary Vat Refund To Agricultural Producers: Analysis Of National Tax And Customs Legislation

Journal of Economy Culture and Society, 2021
The purpose of the article is to analyze and assess the budgetary VAT refund to national agricultural producers and develop specific proposals for its improvement, taking into account the provision of a close relationship between tax and customs ...
Yuriy Lupenko, Svitlana Andros, Andriy Lupenko, Yurii Yarmolenko   +3 more
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INSTITUTIONAL AND MANAGEMENT ARRANGEMENTS OF TAX BURDEN OPTIMIZATION ON THE AGRICULTURAL ENTERPRISES

Фінансово-кредитна діяльність: проблеми теорії та практики, 2018
The rapid change of legal act Ukraine helps to find and detection of new factors that influence the optimization of the tax burden and economic efficiency of documestic agricultural enterprises.
S. M. Homovij, N. O. Tomilova, V. S. Lytvynenko   +2 more
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Vplyv verejných financií na finančné hospodárenie podnikov poľnohospodárskej prvovýroby [PDF]

Review of Agricultural and Applied Economics, 2012
The primary goal of the article is to evaluate the influence of direct taxes and social security system on agricultural enterprises. We focus on the impact of the direct taxes - land tax, building tax, road tax and income tax.
BOJŇANSKÝ, Jozef - TÓTH, Marián - SERENČÉŠ, Peter   +3 more
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The Taxation of Agriculture in the European Union Countries

Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego, 2018
The paper sets out the key principles for taxation of agriculture in selected European Union countries. The theoretical foundations of tax systems in the context of their functions and features specified as desirable in the literature are discussed.
Kinga Gruziel, Małgorzata Raczkowska
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Local taxes as a source of revenue of the local self-government. Analysis of a property tax, an agricultural and forest tax on the example of gmina Lidzbark in 2010–2015

Prawo Budżetowe Państwa i Samorządu, 2018
According to Art. 167 of Polish Constitution, there are three main sources of local self-governments revenues: an own income, subsidies and grants. The own income of local communes (gminy) consists of local taxes and fees, including taxes which may also ...
Daria Zaborek, Krzysztof Czarnecki
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Sustainability reporting and assurance practices in agribusiness: a comparative institutional analysis of Ukraine and Germany

Agricultural and Resource Economics
Purpose. The aim of the study is to assess the institutionalisation of sustainability reporting and assurance practices in the agricultural sectors of Ukraine and Germany through the conceptual lenses of legitimacy, institutionalisation, and political ...
Volodymyr Metelytsia, Volodymyr Kraievskyi, Serhii Taran   +2 more
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Agricultural tax as a source of income for rural communes

Agronomy Science, 2019
The revenues from the agricultural tax only to a small extent contribute to the budgets of communes, and they often constitute the basic source of tax revenues in rural communes. This is the main reason for the worse income situation of rural communes in
ANNA BARBARA KOBIAŁKA, ANETA ZAKRZEWSKA
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