Reakcje podatników na wprowadzenie nowego obowiązku podatkowego na przykładzie opodatkowania sprzedaży przetworzonych produktów rolnych
The Reactions of Taxpayers on the Introduction of a New Tax on the Example of the Taxation of Sales of Processed Agricultural Products

Summary/Abstract: In 2016, the obligation to tax income of some activities in agriculture was introduced. Owing to its social nature, farming was usually associated with tax exemption. Increasingly popular in Poland has been the processing of agricultural produce and their retail sale as organic products. The ministry seeing the problem of extended farmer’s activities related not only to the cultivation of plants or animal husbandry taxed the processing of agricultural produce with a minimum rate of 2%. The tax notice, however, did not reach potential taxpayers, as illustrated in the results of the study. Accordingly, the tax law obliging to pay a specific tax, however, has in practice been negligible. The article proposes solutions to the effective introduction of tax liability.

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