Taxation of Farms in the European Union and Its Sensitivity to Economic Indicators: Evidence from Poland (2004–2022)
| cris.virtual.author-orcid | 0000-0001-7863-2217 | |
| cris.virtual.author-orcid | 0000-0002-5156-6181 | |
| cris.virtualsource.author-orcid | ed499d7e-a593-4326-b8d7-f41184486c00 | |
| cris.virtualsource.author-orcid | dbe7bd85-5a76-4ab4-b244-555760979250 | |
| dc.abstract.en | 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. | |
| dc.affiliation | Wydział Ekonomiczny | |
| dc.affiliation.institute | Katedra Prawa i Organizacji Przedsiębiorstw w Agrobiznesie | |
| dc.affiliation.institute | Katedra Finansów i Rachunkowości | |
| dc.contributor.author | Jęczmyk, Anna | |
| dc.contributor.author | Ryś-Jurek, Roma | |
| dc.date.access | 2025-10-03 | |
| dc.date.accessioned | 2025-10-03T06:52:45Z | |
| dc.date.available | 2025-10-03T06:52:45Z | |
| dc.date.copyright | 2025-09-29 | |
| dc.date.issued | 2025 | |
| dc.description.abstract | <jats:p>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.</jats:p> | |
| dc.description.accesstime | at_publication | |
| dc.description.bibliography | bibliogr. | |
| dc.description.finance | publication_nocost | |
| dc.description.financecost | 0,00 | |
| dc.description.if | 3,3 | |
| dc.description.number | 19 | |
| dc.description.points | 100 | |
| dc.description.version | final_published | |
| dc.description.volume | 17 | |
| dc.identifier.doi | 10.3390/su17198747 | |
| dc.identifier.issn | 2071-1050 | |
| dc.identifier.uri | https://sciencerep.up.poznan.pl/handle/item/5163 | |
| dc.identifier.weblink | https://www.mdpi.com/2071-1050/17/19/8747 | |
| dc.language | en | |
| dc.pbn.affiliation | economics and finance | |
| dc.relation.ispartof | Sustainability | |
| dc.relation.pages | art. 8747 | |
| dc.rights | CC-BY | |
| dc.sciencecloud | nosend | |
| dc.share.type | OPEN_JOURNAL | |
| dc.subject.en | sustainable agriculture | |
| dc.subject.en | agricultural tax | |
| dc.subject.en | European Union | |
| dc.subject.en | farm | |
| dc.subject.en | Poland | |
| dc.subject.en | taxation | |
| dc.title | Taxation of Farms in the European Union and Its Sensitivity to Economic Indicators: Evidence from Poland (2004–2022) | |
| dc.type | JournalArticle | |
| dspace.entity.type | Publication | |
| oaire.citation.issue | 19 | |
| oaire.citation.volume | 17 |