- Tytuł:
-
Główne problemy opodatkowania przychodu osób fizycznych z działalności rolniczej w Polsce
Taxation of individuals’ revenues from agricultural activity in Poland - Autorzy:
-
Burzec, Marcin
Smoleń, Paweł - Powiązania:
- https://bibliotekanauki.pl/articles/11364427.pdf
- Data publikacji:
- 2018
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
agriculture
taxation
personal income tax
agricultural tax - Opis:
- The article discusses the main problems concerning the taxation of income from agricultural activity in Poland. The first section presents the agricultural tax, which takes into account both the income from agricultural production and land used for this purpose. The second section is devoted to the taxation of revenues derived from specialized agricultural activity, which are subject to personal income tax. This duality causes incoherence and raises significant legal dilemmas. Therefore, the authors propose alternatives and recommend the reform of income taxation on agricultural activity.
- Źródło:
-
Studia BAS; 2018, 2(54); 257-274
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł