Essential problems with taxation of agriculture

List of Contributors

Contents

Foreword

Part I
Taxation of agriculture in Poland - selected issues

Wanda Wójtowicz, Perspectives for simplified taxation of agriculture

Beata Kucia-Guściora, Agricultural producer groups in Polish Corporate Income Tax

Katarzyna Wojewoda-Buraczyńska, Taxation of sale conducted by a farmer engaged in agricultural activity - current state and perspectives for changes

Marcin Burzec, Taxation of specialist agricultural activity in Poland - an attempt to evaluate the existing solutions

Michalina Duda-Hyz, Controversies over the status of flat-rate farmers in Polish Value Added Tax - selected issues

Adam Zdunek, Pursuing agricultural undertaking by spouses vs. status of taxable person of Value Added Tax

Wiesława Miemiec, Przemysław Pest, The development of agricultural production and refund of excise tax

Andrzej Gorgol, Revenue factor as a feature of the agricultural tax

Maciej P. Gapski, Joint and several liability for agricultural tax of natural persons who are joint owners (possessors) of agricultural land - selected judicial problems

Katarzyna Kopyściańska, The principle of social justice and the construction of agricultural tax

Paweł Majka, Taxation of agricultural land used for conducting business activity in the light of the judicial practice of administrative courts

Patrycja Zawadzka, Agricultural tax under the supervision and control of Regional Audit Chambers

Paweł Smoleń, Agricultural tax preferences connected with gratuitous acquisition of assets

Piotr Pomorski, Subjective aspects of taxing agriculture in Poland - current state and de lege ferenda conclusions

Monika Münnich, The status of a person liable for payment of agricultural tax in light of the tax preferences regulated in the Tax Ordinance Act

Part II
Taxation of agriculture in selected countries

María Amparo Grau Ruiz, Taxes and agriculture in Spain

Gianluca Selicato, Evolution of agricultural taxation in Italy

Sonja Cindori, Jasna Kropf, The main challenges of agricultural taxation in Croatia

Paulius Čerka, Jurgita Grigiene, Is fairness principle infringed in taxation of agricultural activity?

Cosmin Flavius Costaş, Taxation of agriculture in Romania

Ana Dujmović, Particularities of agricultural taxation in Bosna and Herzegovina

Petra Jánošíková, Taxation of agriculture in the Czech Republic

Bernadett Szilágyi, Agricultural producers in the income tax system in Hungary

Nino Pataraia, Agricultural taxation system in Georgia

Part III
Social and economics aspects of taxation of agriculture

Maria Zuba-Ciszewska, The size of resources of production factors of individual farms in Poland

Anna Kobiałka, Taxes on agricultural activity as the source of income for rural communes in Lublin Voivodeship (region)

Wioletta Turowska, Krzysztof Prymon, Taxation variants for agricultural holdings and their impact upon the financial standing of Polish farms

Tomasz Berbeka, The results of introduction of the income tax in farms of diversified area and economic size

Ewa Kowalewska, Organic farming in Poland - the legal framework and methods of financial aid

Paweł Lenio, Health insurance contributions of farmers

Bibliography