Legal aspects of Polish Tax and Social Security in Agriculture
In the paper are describing legal aspects of treatment of farming sector in the tax and social security system in Poland. Tax System in Polish Agriculture is an integral part of Polish Tax System. Most taxes paid by farmers are property taxes, which supplied the budget of main local authority in Pol...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Firenze University Press
2009-09-01
|
| Series: | Aestimum |
| Online Access: | https://oaj.fupress.net/index.php/ceset/article/view/5560 |
| _version_ | 1818425824128270336 |
|---|---|
| author | Agnieszka Parlińska |
| author_facet | Agnieszka Parlińska |
| author_sort | Agnieszka Parlińska |
| collection | DOAJ |
| description | In the paper are describing legal aspects of treatment of farming sector in the tax and social security system in Poland.
Tax System in Polish Agriculture is an integral part of
Polish Tax System. Most taxes paid by farmers are property taxes, which supplied the budget of main local authority in Poland (municipality). In some cases farmers pay also personal income tax and value added tax like those, who run specific agricultural production as well individual farmers who operate through a limited liability company are subject to corporate income tax.
The social security fund for farmers (known as KRUS) was speared in 1990 from the social security system (ZUS). Farmers receive similar benefits with regard to health care, education, and social welfare although the contributions into the farmers system are lower then under the ZUS system. |
| first_indexed | 2024-12-14T14:20:04Z |
| format | Article |
| id | doaj.art-d0c770ac59834a1fb6b0cfe6a9992c16 |
| institution | Directory Open Access Journal |
| issn | 1592-6117 1724-2118 |
| language | English |
| last_indexed | 2024-12-14T14:20:04Z |
| publishDate | 2009-09-01 |
| publisher | Firenze University Press |
| record_format | Article |
| series | Aestimum |
| spelling | doaj.art-d0c770ac59834a1fb6b0cfe6a9992c162022-12-21T22:58:07ZengFirenze University PressAestimum1592-61171724-21182009-09-015310.13128/Aestimum-32283059Legal aspects of Polish Tax and Social Security in AgricultureAgnieszka Parlińska0Warsaw University of Life Sciences – SGGWIn the paper are describing legal aspects of treatment of farming sector in the tax and social security system in Poland. Tax System in Polish Agriculture is an integral part of Polish Tax System. Most taxes paid by farmers are property taxes, which supplied the budget of main local authority in Poland (municipality). In some cases farmers pay also personal income tax and value added tax like those, who run specific agricultural production as well individual farmers who operate through a limited liability company are subject to corporate income tax. The social security fund for farmers (known as KRUS) was speared in 1990 from the social security system (ZUS). Farmers receive similar benefits with regard to health care, education, and social welfare although the contributions into the farmers system are lower then under the ZUS system.https://oaj.fupress.net/index.php/ceset/article/view/5560 |
| spellingShingle | Agnieszka Parlińska Legal aspects of Polish Tax and Social Security in Agriculture Aestimum |
| title | Legal aspects of Polish Tax and Social Security in Agriculture |
| title_full | Legal aspects of Polish Tax and Social Security in Agriculture |
| title_fullStr | Legal aspects of Polish Tax and Social Security in Agriculture |
| title_full_unstemmed | Legal aspects of Polish Tax and Social Security in Agriculture |
| title_short | Legal aspects of Polish Tax and Social Security in Agriculture |
| title_sort | legal aspects of polish tax and social security in agriculture |
| url | https://oaj.fupress.net/index.php/ceset/article/view/5560 |
| work_keys_str_mv | AT agnieszkaparlinska legalaspectsofpolishtaxandsocialsecurityinagriculture |