Management Theory and Studies for Rural Business and Infrastructure Development, Volume 37, Number 1

Agricultural tax fiscal efficiency in Poland

Paweł Felis


The article is aimed at the verification of research hypothesis according to which the current construction of agricultural tax in Poland is inefficient in terms of taxation. It has been possible thanks to the analysis of fiscal efficiency of this tax. Therefore, it focuses on the tax revenue as well as the tax assessment and collection related costs. In order to accomplish the aim it was necessary to define the idea of agricultural tax fiscal efficiency and to indicate its determinants. The discussion, due to the specific nature of agricultural tax, is based primarily on the Polish literature. In order to verify the formulated hypothesis, the descriptive analysis method was applied, the literature research conducted and the Act on Agricultural Tax analysed. The content of the article indicates that the present Polish system is contrary to the current solutions in the majority of EU countries. It is being implemented on the basis of an outdated structure of property tax. And agricultural tax performs a limited income function. In this connection, its fiscal efficiency is low.

JEL Codes: H21, H71; K34; Q18.

Keyword(s): agricultural tax, tax fiscal efficiency

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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

This journal is published under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License. Responsible editor: Dr Audrius Gargasas.