Przegląd Prawa Rolnego, 2010 Nr 1 (6)
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Item Prawnopodatkowe aspekty agroturystyki(Wydawnictwo Naukowe UAM, 2010) Kapała, AnnaThe aim of this article was an attempt at an evaluation whether and to what degree tax regulations promote agritourism business. Tax regulations referring to this form of agricultural activity were analysed. Italian legal solutions, of long standing, constituted the reference point for the evaluation of Polish regulations. In conclusion the author states that Polish tax solutions concerning agritourism may not be considered less advantageous in comparison to Italian ones, despite the fact that the discussed form of economic activity in Poland does not have the status of the so-called related agricultural activity. The analysed tax systems consider agritourism as economic activity separate from agricultural activity, although they still grant certain privileges. In terms of income tax the Polish legislation, in contrast to the Italian system, allows for a possibility of a complete exemption from taxation for income from agritourism business. Exemptions, tax allowance, tax concessions and other tax relief forms provided for by the Polish law obviously have an effect on the supplementation of income for farmers and on the development of agritourism activity.