TY  - BOOK
AU  - Marcin Burzec
AU  - Beata Kucia-Guściora
AU  - Paweł Smoleń
PY  - 2020
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 9783631834671
TI  - Agricultural Activity in Poland: A Fiscal and Legal Study
DO  - 10.3726/b17557
UR  - https://www.peterlang.com/document/1058942
N2  - Due to historical reasons, the issue of taxation of agricultural activity in Poland is of a social, economic, and even political importance. Therefore, from the Polish point of view, taxation of the agricultural activity is one of the most controversial issues of tax law. The main scope of the monograph is to cover not only theoretical, but also practical verification of the applied Polish regulations regarding taxation of agriculture. The numerous conclusions contained in the book relating to the tax regulation are supplemented by the outline of the final model of the taxation of land and agricultural incomes in Poland.
KW  - tax law, taxation, agriculture, income tax, agricultural tax
LA  - English
ER  -