| Autor: Danuta Zawadzka, Agnieszka Strzelecka, Ewa Szafraniec-Siluta | 159 |
Strony: 159-170
pełen tekst
EVALUATION OF FISCAL BURDEN OF FARMS IN POLAND - COMPARATIVE APPROACH BY TYPE OF FARM
Summary
The aim of this paper is to assess the relevance of the fi scal burden for the production of farm in terms of their types of farming. Commodity farms in Poland leading agricultural accounting in the years 2004–2009 were examined. The paper uses empirical data from the Polish FADN (Farm Accountancy Data Network). To achieve the goal established in the work, we examined the fiscal burden of farms, taking into consideration specialty of farms, size of agricultural land, total costs, the value of agricultural production.
pełen tekstEVALUATION OF FISCAL BURDEN OF FARMS IN POLAND - COMPARATIVE APPROACH BY TYPE OF FARM
Summary
The aim of this paper is to assess the relevance of the fi scal burden for the production of farm in terms of their types of farming. Commodity farms in Poland leading agricultural accounting in the years 2004–2009 were examined. The paper uses empirical data from the Polish FADN (Farm Accountancy Data Network). To achieve the goal established in the work, we examined the fiscal burden of farms, taking into consideration specialty of farms, size of agricultural land, total costs, the value of agricultural production.