Funkcjonowanie podatku VAT w opinii rolników indywidualnych oraz możliwości wprowadzenia podatku katastralnego w rolnictwie
Functioning of Value Added Tax in the opinion of individual farmers and the possibilities of cadastral tax implementation in agriculture

Summary/Abstract: The aim of the study is to present the opinion of farmers on the introduction of a cadastral tax in agriculture and the evaluation of previously functioning VAT. In 2010 the authors carried out guided interview using a questionnaire. The selection of households for the study was random and affected 302 households from the whole Poland. In the opinion of most farmers cadastral tax will increase the fiscal burden of households and reduce the profitability of agricultural production. Farmers from farms having small area of arable land and the ESU have not well assessed the results of VAT functioning in agriculture, because the scale of deductions on this account does not compensate for the fluctuations in the prices of agricultural products.

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