OBCIĄŻENIA FINANSOWE DOCHODÓW GOSPODARSTW SŁABYCH EKONOMICZNIE W LATACH 2010–2012 W REGIONACH ROLNICZYCH FADN
FINANCIAL BURDENS OF INCOME IN ECONOMICALLY WEAK FARMS IN YEARS 2010–2012 IN AGRICULTURAL REGIONS OF FADN

Summary/Abstract: The issue of the financial burdens on farms raises more and more emotions in recent years, which is associated with proposals for changes in the rules of the tax and insurance system in agriculture. Thus, as the main goal of the research was adopted analysis of the structure and the amount of the financial burdens of farms in terms of their impact on farmers’ income. The study was prepared on data base of individual farms considered to be economically weak, ie. the size of 2–25 thousand euro. The analysis covered 2010–2012 period, and the data was obtained from the agricultural accounting system – Polski FADN. Selected for the analysis farms was grouped by location in four separated for Poland agricultural regions of FADN. The research shows that in analyzed farms share of the financial burdens in income from farm was higher than in economically stronger farms. For example, the level of taxes and parataxes in economically strong farms was very low and amounted to less than 2%, while in weaker farms these usually amounted 6–8%. It follows that the financial burdens are disproportionate to the amount of income generated by farms with different economic strength.

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