- Tytuł:
-
Podatek VAT w świetle badań empirycznych wśród rolników
VAT in the Light of Empirical Research Among Farmers - Autorzy:
-
Wiktorowicz, Justyna
Zrobek, Janusz - Powiązania:
- https://bibliotekanauki.pl/articles/906448.pdf
- Data publikacji:
- 2006
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- The paper contains results of empirical research concerning farmers’ attitude to wards VAT and its versions. Research was conducted among farmers. Taking these results under consideration, it turns out that the majority of farmers do not perceive advantages following from the great potential of VAT. Hence, they prefer simple solution, that is the flat rate scheme. It results also from the economic weakness of farms which do not experience considerable benefits from the normal system of VAT. Research’s results support the thesis that in general, only buoyant farmers who invest a lot and develop their activity, use normal tax scheme.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2006, 202
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki