Marcin Burzec, Beata Kucia-Guściora, Paweł Smoleń (2020)

Agricultural Activity in Poland: A Fiscal and Legal Study

Publishing house Peter Lang
Place of publication Berlin et al.
Page references 122
Series Lex et Res Publica
Language English

ISBN: 978-3-631-83468-8

Due to historical reasons, the issue of taxation of agricultural activity in Poland is of a social, economic, and even political importance. Therefore, from the Polish point of view, taxation of the agricultural activity is one of the most controversial issues of tax law. The main scope of the monograph is to cover not only theoretical, but also practical verification of the applied Polish regulations regarding taxation of agriculture. The numerous conclusions contained in the book relating to the tax regulation are supplemented by the outline of the final model of the taxation of land and agricultural incomes in Poland.

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