Zasada neutralności podatku od wartości dodanej (VAT) w rolnictwie
The principle of the neutrality of value added tax (VAT in agriculture

Summary/Abstract: The article presents the research problem involving the principle of neutrality of the operation of the tax on goods and services in agriculture. This plays a key role in assessing the impact of economic and financial VAT on a farm. The farmer may charge VAT in the flat-rate system or according to the general rules. Publications from the years 2000-2015 were chosen addressing the problem of VAT in agriculture and assisted by websites containing “calculators” of calculating the effects of the resignation of farmers from receiving a lump sum. As it turned out, despite applying for some years VAT in farming the principles of its functioning are improperly interpreted and there are many doubts concerning the economic effects of the resignation of the farmers from the flat-rate status farmer presented by some authors.

• Details
• Contents