TAX PREFERENCES IN AGRICULTURE

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Published:
Jun 20, 2014
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No. 11(60) (2014)
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Adrian Zabłocki
Uniwersytet Ekonomiczny we Wrocławiu

DOI: https://doi.org/10.22630/PEFIM.2014.11.60.21
Abstract
Reliefs and exemptions from direct and indirect taxes for agriculture constitute state aid for its citizens. This assistance aims to contribute to the development, recovery and maintenance of low food prices. Any exemption granted, and granted relief reduces the income of the state budget and local government units. Such losses are budgetary aid to citizens who as a result of its receipt may provide a further free financing and development of the company as well as provide cheaper access to certain goods and services to consumers.

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How to Cite
Zabłocki, A. (2014). TAX PREFERENCES IN AGRICULTURE. The Scientific Journal European Policies, Finance and Marketing, (11(60), 241–250. https://doi.org/10.22630/PEFIM.2014.11.60.21
References

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R. Przygodzka, Fiskalne instrumenty wspierania rolnictwa - przyczyny stosowania, mechanizmy i skutki. Wydawnictwo Uniwersytetu w Białymstoku, Białystok 2006.

W. Ziętara, Wewnętrzne uwarunkowania rozwoju polskiego rolnictwa. Roczniki Nauk Rolniczych 2008, Seria G, Ekonomika rolnictwa, 94(2). (Crossref)

Ustawa z dnia 15 listopada 1984 r. o podatku rolnym (Dz.U. z 2006 r. Nr 136, poz. 969 ze zm.).

Ustawa z dnia 12 listopada 1991 r. o podatkach i opłatach lokalnych (Dz.U. z 2002 r. Nr 9, poz. 84 ze zm.).

Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych (Dz.U. z 2010 r. Nr 51, poz. 307, Nr 75, poz. 473).

Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych (Dz.U. z 2000 r. Nr 54, poz. 654).

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