Wpływy do budżetów gmin przy wprowadzeniu podatku dochodowego w indywidualnych gospodarstwach rolnych
The proceeds to municipalities with the introduction of income tax in individual farms

Summary/Abstract: The amount of tax burden depends primarily on the size of public expenditures, which are a reflection of the tasks of the state and local authorities. Fair distribution of tax burden among tax payers and defining the boundaries for an effective taxation is the essence of rational tax policy. Too high taxes reduce the possibility of paying taxpayers and could contribute to limiting the production, employment and investment, while too low ones do not meet the primary taxation function. PIT taxation of agricultural income would be advantageous for the units of local government under the condition of linearity of this tax.

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