Praktyczne problemy ujmowania kosztów i przychodów z działalności rolniczej w aspekcie wprowadzenia podatku dochodowego w rolnictwie. Wyniki badań
Practical aspects of presenting of costs and incomes concerned with agricultural activities in the context of income tax in agriculture. Research resu

Summary/Abstract: Individual farms in Poland have been very seldom included in the obligatory accounting systems. In the expose delivered by the Prime Minister of the Republic of Poland on18 November 2011, he declared to impose income tax on farms. As a result, farm owners will have to keep accounts in order to pre-calculate the tax base. This paper presents practical issues of costs and revenue accounting concerning agricultural activities and issues of determining financial result in agriculture. The paper also includes critical analysis of changes in the taxation of certain agricultural activities. The study shows that farm owners and local authorities are not prepared for such significant fiscal novelty in agriculture. This is mainly due to the lack of precision in the assumptions of Income Tax Act and the lack of a thorough analysis of the potential risks associated with the introduction of such a radical change in the system of public finances as taxation of agricultural industry.

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