Title:

Fiscal constrains affecting agricultural producer groups

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Obciążenia podatkowe grup producentów rolnych

Creator:

Pieczonka, Jacek

Subject and Keywords:

agricultural producer group ; corporate income tax ; tax allowances ; grupa producentów rolnych ; podatek dochodowy od osób prawnych ; ulgi podatkowe

Description:

Nauki o Finansach = Financial Sciences, 2012, Nr 1 (10), s. 54-69

Abstrakt:

The article is aimed at presenting and analysing the principles governing the operations 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 products 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

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2012

Resource Type:

artykuł

Format:

application/pdf

Language:

eng

Relation:

Nauki o Finansach = Financial Sciences, 2012, Nr 1 (10)

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu