THE PERSPECTIVE OF IMPLEMENTATION THE INCOME TAX IN AGRICULTURE IN THE ASSESSMENT OF FARMERS

摘要

The reference point of the study was the prospect of introduction the income tax in agriculture.?The aim of the article was evaluation of the changes in the tax system and the factors affecting these opinions. The consequences of the formal tasks associated with the introduction of income tax were evaluated. There was also an attempt to answer the question: what advantages and disadvantages will bring together change of the tax system in agriculture and what kind of solutions will be expected by Polish farmers from the Ministry of Finance.