TY - GEN N1 - Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 125, s. 121-131 N2 - Farming in Poland is subject to special tax solutions consisting, among other things, in the exclusion of most individual farmers from the natural person's income tax system. It is a considerable deviation from the principle of universality of this tax, and consequently it causes negative effects. Of course, the implementation of income tax for agricultural farms would require keeping proper accounting records for tax purposes. The implementation of an obligation to keep records of economic events on farms could become an important factor in the process of agricultural rationalization because as a result, information helpful in making optimal and effective decisions could be obtained, and financial reports could become a basis for the evaluation of farms' financial standing. L1 - http://dbc.wroc.pl/Content/120103/Pieczonka_The_possibilities_of_measuring.pdf M3 - artykuł L2 - http://dbc.wroc.pl/Content/120103 PY - 2010 KW - accountancy KW - the profitability of agricultural farms KW - tax for agricultural farms C1 - Wszystkie prawa zastrzeżone (Copyright) A1 - Pieczonka, Jacek PB - Publishing House of Wrocław University of Economics C6 - Dla wszystkich w zakresie dozwolonego użytku LA - eng CY - Wrocław T1 - The Possibilities of Measuring and Recording the Profitability of Agricultural Farms (within the Context of a Probable Introduction of Income Tax for Agricultural Farms) UR - http://dbc.wroc.pl/dlibra/publication/edition/120103 T2 - Możliwości pomiaru i ewidencji dochodowości gospodarstw rolnych (w kontekście ewentualnego wprowadzenia podatku dochodowego) ER -