Ocena korzyści wynikających z wyboru systemu VAT-owskiego dla polskich rolników

Abstract

Among main reasons of the introduction of VAT in the agriculture, we can distinguish enabling farmers to deduct tax on input. In this contcxt, introduced regulations should be advantageous for agricultural producers. However, as it has been emphasized many times, only big farms which choose the normal tax scheme are most likely to benefit greatly from these changes. Never the less, “small” farmers who will probably persist in “the flat rate compensation” thanks to which they will be able to regain at least parts of paid (axes, will also profit. One should assume that the system choosing can also depend on the direction of the production of the particular farm, since diverse structure of farms expenditures causes the diversity of the value of tax on input in the different production profiles. The paper aims at verifying proposed thesis based on data of the agriculture accounting. Solutions functioning while the “old" Act of goods and services tax and the excise tax was valid as well as those introduced after the 1st ot May, 2004 (changed planned for the year 2008 were included) were analyzed. Investigations revealed that advantages following from choosing VAT procedure are and will be in the future to a large extent determined by the direction of the farms production.