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The paper presents model solutions of the financial consequences of replacing farming tax with income-tax in farms with different types of activity in “Greater Poland and Silesia” region. Farmers from “dairy cattle” farms would in vast majority pay higher income tax than farming tax, the highest in the groups with area 75-125 hectare. However, farms with “granivores” agricultural type there as no...
The paper presents the consequences of the replacement of agricultural tax with income tax for the gmina budgets. Surveys were conducted on agricultural farms which participated in FADN system, located inWielkopolska and Śląsk as well as Mazowsze and Podlasie regions. Maintaining the whole income tax as the source of income for gminas would be very profitable for their budgets. These advantages would...
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