Marketingowe wsparcie prorcstrukturyzacyjnego oddziaływania podatku VAT w rolnictwie

The development of farms in the desirable direction, based on the pro-investment attitude demands the support by means of effective instruments inclining farmers to use form of VAT which are conductive to this behaviours. Factors conductive to the development of farms which make sales easier and increase the market stability are marketing instruments. Their “co-operation” with the general VAT procedure creates the structure which gives the synergetic effect providing for strong in centives to the expansion, income increase, realization of advantageous aims in the agriculture. Marketing instruments support the existing structure of VAT encouraging farmers to make decisions pursuing the modernization and liveliness of the production as well as positive structural transformations.