Główne problemy opodatkowania przychodu osób fizycznych z działalności rolniczej w Polsce
Taxation of individuals’ revenues from agricultural activity in Poland

Summary/Abstract: The article discusses the main problems concerning the taxation of income from agricultural activity in Poland. The first section presents the agricultural tax, which takes into account both the income from agricultural production and land used for this purpose. The second section is devoted to the taxation of revenues derived from specialized agricultural activity, which are subject to personal income tax. This duality causes incoherence and raises significant legal dilemmas. Therefore, the authors propose alternatives and recommend the reform of income taxation on agricultural activity.

• Details
• Contents