EN
One of the most important sources of permanent income meant to cover public spending is the tax, which is demanded by the government without any direct compensation. In Hungary, as compared to the total number of the inhabitants there is a significant proportion of the population who is involved in agricultural production, although for most of them it is only an additional source of income. My presentation is focusing on different aspects of the role of rural producers in a more equitable tax burden distribution. In today's Hungarian agriculture there are two basic forms of husbandry: individual (as a family business) and joint farming. In my analysis I only addressed the tax burdens related to the individual agricultural model. I examined the effects of the changes of the Hungarian tax system on individual farmers and primary producers. I have also drawn some conclusions regarding the consequences of recent changes on the farmers' incomeproducing ability for the next few years.