Ekonometryczna analiza skutków oddziaływania podatku VAT na funkcjonowanie gospodarstw rolnych

Abstract

Econometric models can be a very good tool for the introductory estimation of the in fluence of VAT on the agriculture. However, owing to the fact that regulations concerning VAT in the agriculture came into effect only a few years ago, using classic methods of econometric models estimation for this purpose is very difficult. In order to deal with the problem of investigations with results presented in this paper, two approaches were applied. First of all, annual time series of macroeconomic values characterizing Polish agriculture were used and models estimating effects of the VAT operation on functioning of the agriculture sector were built by means of LSM. Second of all, on the basis of section-time series built on the ground of data of the agricultural accounting, panel models estimation for the need of the estimation of VAT consequences for individual farmers in the microeconomic scale was conducted. These models were used for the estimation of the influence of indirect taxation on such agricultural categories as: production, expenditures, income, investments as well as concentration processes in the agriculture.