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Taxation of Farms in the European Union and Its Sensitivity to Economic Indicators: Evidence from Poland (2004–2022)
The aim of this study is to present the taxation of the Polish farm sector in the years 2004–2022 in comparison with other EU countries. Three indicators were applied to describe the phenomenon: the value of taxes per farm, the share of taxes in family farm net income, and the value of taxes per hectare of agricultural utilized area. The analysis is based on data from the FADN database. Results for Poland were contrasted with those of other EU Member States. In addition, the sensitivity of the Polish farm tax burden to twelve basic production, economic, and financial categories was examined using the ordinary least squares method with a constant term. The findings were compared with EU averages, providing a descriptive overview of how tax burdens interact with farm performance and sustainability conditions.
Interdependence between Energy Cost and Financial Situation of the EU Agricultural Farms—Towards the Implementation of the Bioeconomy
The concept of a bioeconomy can be an opportunity for agricultural and rural development. The objective of this research is to identify groups of family farms which are able to implement the principles of this new development model based on a bioeconomy and to reduce operating costs, especially energy. The time scope of this study covers the period 2004–2020. The data source is the Farm Accountancy Data Network. On the basis of the values of output, family farm income, cash flow, net investment and total inputs (including energy costs), the classes of family farms are indicated. The ranking is based on geographical criteria and the results of panel data models with fixed effects which measure the relationship between energy costs and production, income, cash flow and net investment according to the economic size of the family farm. The results obtained are discussed within the framework of recommendations of the European Commission.
Renewable Energy Produced by Agricultural Farms in 2014-2022
The objective of this research is to show the family farms as an energy consumers and producers from renewable sources. It is a possibility for them to reduce operating costs. Time scope of the study covers the period 2014-2022. The data source is the Farm Accountancy Data Network. On the basis of the value of energy output and energy costs the rankings were prepared. After the ranks were awarded, the strong position of the Netherlands and Germany was indicated. It has been shown that the production and consumption of energy depend on the economic size of the farm, and do not depend on the type of production. As such, panel models were built for energy output and costs. The determinants that affect them were indicated. Energy output depends on total inputs – the higher they are, the higher the output. The energy costs are related to utilized agricultural area, total output and family farm income. The results obtained are discussed within the framework of recommendations of the European Commission.