Wybór formy opodatkowania VAT a koszty i korzyści rolnika
Choice of VAT taxation form vs. farmer’s costs and benefits

Summary/Abstract: The aim of the paper is to present the most important problems of VAT in agriculture. The key issue concerns the assessment of the attempt to optimize the economic and financial performance of the VAT settlement. The farmer chooses and settles VAT in a flat-rate system or according to general rules. The question is which form is more favorable. On the basis of mathematical formulas, an appropriate criterion was chosen for the choice of the form of VAT settlements in agriculture. It is a very important issue from both theoretical and practical point of view for the management of agricultural activity. The importance of this problem and its originality underlines the fact that the analysis of web calculators showed errors at the level of the calculations and therein the resulting conclusions and recommendations. Similar errors have been shown by the review of selected 2000-2016 publications concerning VAT in agriculture

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