Stan rozwoju rolnictwa a system podatkowy wybranych państw UE
State of agricultural development vs. tax systems in selected EU countries

Summary/Abstract: The aim of this paper is the attempt to determine the connection between the state of agricultural development and the tax system in EU-15 countries and Poland. The cluster analysis was used in order to distinguish groups of countries characterized by the similar state of agricultural development and tax system. Taking into consideration the agricultural development Poland was situated in the group of countries of Southern Europe, but in terms of the taxation system the one in Poland was similar to those in the majority of EU-15 states. The correlation analysis between factors: “production intensity”, “production potential”, “fiscal severity” and “tax competiveness” was carried out. The low level of correlation between the state of agricultural development and tax system may be due to the increasing role of political factors.

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