http://hdl.handle.net/11089/5941 2026-04-05T16:26:43Z http://hdl.handle.net/11089/17344 Podatek od wartości dodanej i jego znaczenie w gospodarce Starzyńska, Wacława Goods and services tax is widely applied in many countries considering its dependability and stability of tax receipts. The rapid growth of the number of countries introducing VAT was undoubtedly one of the most convincing example of the strong development of this phenomenon within the last two decades of the twentieth century. Owing to its specificity, some entities i.e., among others, small enterprises, travel agencies and farmers, come within some special VAT regulations. Such regulations function in many countries as well as in Poland. In Poland VAT was introduced in the year 1993, however, the agriculture was subjected to it much later, that is on the 4th of September, 2000. Introduced changes can cause both advantages and threats. The attempt at the estimation of them is one of the main aim of this paper. At the same time, the paper shows the role and the significance of VAT in economy with the particular consideration for the agriculture in different countries. 2006-01-01T00:00:00Z http://hdl.handle.net/11089/17342 Ekonometryczna analiza skutków oddziaływania podatku VAT na funkcjonowanie gospodarstw rolnych Wiktorowicz, Justyna 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. 2006-01-01T00:00:00Z http://hdl.handle.net/11089/17341 Podatek od towarów i usług w rolnictwie w Polsce i w Unii Europejskiej. Analiza porównawcza Grzelak, Maria; Wiktorowicz, Justyna Regulations concerning VAT are of great specificity both in the European Union countries and in Poland. It results, among others, from the character of the agriculture production, its seasonalness as well as related time discrepancy between expenditures and sale receipts of agriculture products. These factors resulted in subjecting the agriculture to the special system of VAT which consists in enabling farmers to account for the tax by means of the flat rate compensation. This regulation is directed mainly to farms of little activity scale. Comparisons revealed that not all of the European Union countries give such opportunity to farmers, what is more, the discrepancy in details of suggested regulations (for example tax rates and lists of products subjected to them) are significant. It results in the fact that VAT burden borne by farmers diverse considerably concerning both the geographic depiction as well as the size and the profile of the farm. The Polish regulations concerning VAT were formulated, so they were adjusted to the 6th Directive regulating the harmonization of indirect taxes within the European Union limits. However, the agriculture was included in the VAT system not earlier than in the year 2000. This way, our law became adjusted to standards of the European Union but, above all, farmers were enabled to regain at least parts of taxes paid on input. At the same time, farmers were given the opportunity to choose between normal and flat rate scheme. 2006-01-01T00:00:00Z http://hdl.handle.net/11089/17340 Ocena korzyści wynikających z wyboru systemu VAT-owskiego dla polskich rolników Wiktorowicz, Justyna; Starzyńska, Dorota 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. 2006-01-01T00:00:00Z