Finansowe skutki wprowadzenia zryczałtowanego podatku do-chodowego w małych gospodarstwach rolniczych
The Financial Effect of the Flat-rate Income Tax Introduction in Small Agriculture Holdings

Summary/Abstract: Purpose – the purpose of the study was to present the estimated effects of flat-rate income tax introduction in the smallest farms according to their cropland area. Design/methodology/approach – in the study, researchers estimated revenues that were subject to income tax based on data available in the FADN database. The assumed in research possible flat-rate income tax based on a rate of 5.5% is similar to the rate for manufacturing and construction activities. Findings – introducing this type of taxation would result in a significant increase in fiscal burdens, mainly among small-scale farms. The waiver of a preferential method of farms taxing for flat-rate income tax would require a reduction of this rate but on the other hand, it will create a different option for preferential taxation in agriculture. Originality/value – the original value of the conducted surveys is the income tax estimates for the smallest farms in an aspect of cropland area.

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