Abstract
The aim of the article was to present the issue of income inequality among agricultural holdings and the importance of the current system of taxation of agricultural activities for their equalization. This study was based on data collected from 573 agricultural holdings from Mazowieckie, Lubelskie, Podlaskie and Lodzkie. Gini coefficient was used to determine income differentiation. It was found that the examined farms are characterized by high income diversification (Gini coefficient – 0.672). The tax burden on farm incomes is at a low level of 3.8% and 77% of these burdens is agricultural tax. The agricultural tax system does not fulfill the redistributive function and even slightly increases the income gap. However, in the opinion of the surveyed farmers, the problem of income differentiation is not significant from their point of view, and the state should not take any additional measures to offset income. Possible changes should relate to the system of support of agriculture rather than its taxation.
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