| Autor: Rafał Rosiński | 81 |
Strony: 81-89
pełen tekst
FISCAL BURDEN OF AGRICULTURAL VALUE ADDED TAX IN POLAND AND THE EUROPEAN UNION
Summary
Specific solutions in VAT tax allows businesses conducting agricultural activities on specific tax advantages. They allow VAT refunds in the form of a flat or accounting for on general principles of tax refund of a substantial surplus of input over output. An example of a significant preference in this regard is Poland, where the VAT is one of the lowest rates in relation to agricultural production and the largest spread between basic rate and the reduced relating to agricultural production from European Union countries. It should be noted that tax expenditures for agricultural activities to a greater degree of tax charged to other sections of the national economy. Using a linear VAT rate for all sectors of national economy and the resignation of the flat-rate VAT would contribute to greater justice management and a reduction in the total fiscal burden of the other business operators in national economy.
pełen tekstFISCAL BURDEN OF AGRICULTURAL VALUE ADDED TAX IN POLAND AND THE EUROPEAN UNION
Summary
Specific solutions in VAT tax allows businesses conducting agricultural activities on specific tax advantages. They allow VAT refunds in the form of a flat or accounting for on general principles of tax refund of a substantial surplus of input over output. An example of a significant preference in this regard is Poland, where the VAT is one of the lowest rates in relation to agricultural production and the largest spread between basic rate and the reduced relating to agricultural production from European Union countries. It should be noted that tax expenditures for agricultural activities to a greater degree of tax charged to other sections of the national economy. Using a linear VAT rate for all sectors of national economy and the resignation of the flat-rate VAT would contribute to greater justice management and a reduction in the total fiscal burden of the other business operators in national economy.