Abstract
The paper presents the opinion of farmers on the possible changes in the agricultural tax system. Attention was drawn to the expected positive changes and farmers’ concerns following the introduction of income tax in agriculture. The research shows that almost 40% of respondents positively evaluated the above proposal, and about one-third of them claimed that the taxation of agricultural activities will be very unfavourable for farmers. Following the changes, farmers are concerned about complicated tax settlements, penalties for irregularities in settlements and frequent inspections from the tax authorities. Approximately 40% of the respondents felt that any changes will affect the increase of the current tax burden on farms in Poland. 45 and 30% of the respondents, however, predicted that the above change may contribute to an increase in investments and overall development of farms.
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More From: Annals of the Polish Association of Agricultural and Agribusiness Economists
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