Z problematyki podatku rolnego
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Date
2007
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Publisher
Wydawnictwo Naukowe UAM
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FROM THE ISSUES OF AGRICULTURAL TAX
Abstract
The Act on agricultural tax o f 5 November 1984 has been amended many times since
its announcement, but its current provisions, especially in the new social and economic c ircumstances
in Poland, continue to be unclear and produce inconsistent legal constructions.
The purpose o f the paper is an attempt to explain and put straight some o f the doubts
that the practical implementation o f that legal act entails. The following aspects are given
special attention: determination o f the level o f agricultural tax due, exemption from the tax
obligation when a new farm holding is being created or the existing one enlarged to an
area not exceeding 100 ha, or an award o f an investment allowance.
In the concluding part o f the paper, the author proposes some amendments to the
existing Act on agricultural tax that are needed to ascertain that its provisions are adequate
and answer the current social and economic needs. This recommendation requires, in
particular, definition o f who the relevant tax payer is, who may be exempted from paying
that tax, and who could be granted a tax relief. Relevant legal solutions have been offered.
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Citation
Przegląd Prawa Rolnego, 2007 Nr 2, s. 250-269.
ISBN
978-83-232181-7-3