Title:

The Possibilities of Measuring and Recording the Profitability of Agricultural Farms (within the Context of a Probable Introduction of Income Tax for Agricultural Farms)

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Możliwości pomiaru i ewidencji dochodowości gospodarstw rolnych (w kontekście ewentualnego wprowadzenia podatku dochodowego)

Creator:

Pieczonka, Jacek

Subject and Keywords:

accountancy ; the profitability of agricultural farms ; tax for agricultural farms

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 125, s. 121-131

Abstrakt:

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.

Publisher:

Publishing House of Wrocław University of Economics

Place of publication:

Wrocław

Date:

2010

Resource Type:

artykuł

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 125 ; Financial Sciences, vol. 3

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Dofinansowano z programu "Społeczna odpowiedzialność nauki" Ministra Edukacji i Nauki (SONB/SP/546390/2022). Tytuł projektu: Upowszechnienie zawartości czasopisma Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu