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2007 | 2 |
Tytuł artykułu

Opodatkowanie jako forma wsparcia rolnictwa

Warianty tytułu
EN
Taxation as a form of support for agriculture
Języki publikacji
PL
Abstrakty
EN
According to the recommendations of the OECD, potential budget income, whose collection was relinquished by means of applying special tax solutions, has to be treated as subventions, which should be included in calculation of the PSE factor, monitoring the support for agriculture. However, in practice a number of countries, due to various reasons (both political and technical), do not treat the "tax" support for agriculture as an alternative manner of support for direct budget expenditure; therefore, the level of public subsidy for agriculture is usually understated. The article presents forms of support for the agriculture which are less clear and even hidden in special tax structures; despite the fact that these forms provide measurable profits, they are usually not treated as an element of subsidy in Poland. The author makes an attempt at defining the off-budget support for the agriculture by the tax system, often called tax expenditures of agriculture and shows potential profits and losses resulting from application of special structures in the taxation of agriculture. Disclosing tax expenditure in the budget, which may be considered a substitute for the state's expenditures, should contribute to making efficient public decisions, especially with respect to the agriculture. This will allow for certain transparency of policy pursued with respect to agriculture and a clear division between the state's expenditure policy and income policy. Lack of any estimates with respect to tax expenditures of agriculture means that information with respect to the total state budget's expenditure on agriculture is not complete and the actual support for agriculture is usually greater.
Słowa kluczowe
PL
Wydawca
-
Rocznik
Numer
2
Opis fizyczny
s.42-59,rys.,tab.,bibliogr.
Twórcy
  • Uniwersytet w Białymstoku, Białystok
Bibliografia
  • Collier P., Luther R.: The use of tax expenditures by the Thatcher the use of tax expen­ditures by the Thatcher. Financial Accountability & Management, 2003, vol.19.
  • Dziemianowicz R.I.: Mechanizm oddziaływania podatków na rolnictwo (na przykła­dzie USA) /w:/ Zagadnienia Ekonomiki Rolnej, nr 1/2005.
  • Markiewicz M., Siwińska J.: Reforma wydatków publicznych. CASE- Centrum Analiz Społeczno-Ekonomicznych, Warszawa 2004.
  • Międzynarodowy Słownik Podatkowy. PWE Warszawa 1997.
  • Poláčková B.H.: Tax expenditures: shedding light on government spending through the tax system. Lessons from developed and transition economies. The World Bank, Washington 2004.
  • Portugal L.: OECD work on defining and measuring subsidies in agriculture. OECD, Paris 2002.
  • Przygodzka R., Fiskalne instrumenty wspierania rolnictwa - przyczyny stosowania, mechanizmy i skutki. Wydawnictwo Uniwersytetu w Bia³ymstoku, Bia³ystok 2006.
  • Saez E.: The optimal treatment of tax expenditures /w:/ Journal of Public Economics nr 88/2004.
  • Surrey S. S., McDaniel P. R.: Tax expenditures. Harvard University Press, 1985.
  • Surrey S.S.: Pathways to tax reform: the concept of tax expenditures. Cambridge, Massachusetts, Harvard University Press, Cambridge 1973.
  • Tax expenditures: a review of the issues and country practices. Paris, Organisation for Economic Co-operation and Development. OECD 1984.
  • Taxation and social security in agriculture. OECD 2005.
  • Valdés A.: Agricultural support policies in transition economies. World Bank, Technical Paper Nr 470/2000.
  • Wilkinson M.: Taxation. MacMillan, London 1992.
Uwagi
PL
Rekord w opracowaniu
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.agro-69447ce7-d649-4a7b-840e-f3c73f91f85e
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