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- Title
FISCAL CONSTRAINTS AFFECTING AGRICULTURAL PRODUCER GROUPS.
- Authors
Pieczonka, Jacek
- Abstract
The article is aimed at presenting and analysing the principles governing the ope-rations of agricultural producers groups with a special emphasis on corporate income tax obligations. The author will focus on income taxes imposed on the groups' sales of plant pro-ducts from their members' farms as well as on agricultural assets transferred free-of-charge. The article consists of theoretical section presenting definition, objectives and tasks as well as economic environment for agricultural producer groups' operations and income tax imposed on their sales of plant products, and empirical section presenting: profile of two groups of agricultural producers conducting their activities in Opole Voivodeship including relevant income tax principles
- Subjects
POLAND; FISCAL policy; AGRICULTURAL productivity; CORPORATE taxes; FARMS; ECONOMIC development; EMPIRICAL research; POLISH voivodeships
- Publication
Financial Sciences / Nauki o Finansach, 2012, Vol 1, Issue 10, p54
- ISSN
2080-5993
- Publication type
Article