Legal aspects of Polish Tax and Social Security in Agriculture

Aestimum

Volumn 53, Issue , 2008, Pages 75-87

  Parlińska, Agnieszka ^a  

^a WARSAW UNIVERSITY OF LIFE SCIENCES   (Poland)

Author keywords

Income tax; Property tax; Social insurance; Taxation system

Indexed keywords

EID: 85037154426     PISSN: 15926117     EISSN: 17242118     Source Type: Journal    
DOI: 10.13128/Aestimum-3228     Document Type: Article

References (16)

1. Announcement of Central Statistical Office of 17 November 2007 about the average purchase price of rye for the first three quarters of the year 2007 (M. P. of 23 November 2007 No. 77, item 831)
2. Announcement of Central Statistical Office of 22 November 2007 about the average purchase price of a set number of cubic meters of wood for the first three quarters of the year 2007 (M. P. of 30 November 2007 No. 79, item 846)
3. Ciesielski W., (2004). 'Tax Administration and Tax System in Poland'. Tax Information Bulletin. Ministry of Finance, pp 67-84
4. Parlinska A., (2007). 'Tax and Social Security Systems in Polish Agriculture'. The Proceedings of the International Conference Competitiveness and European Integration, October 26-27, 2007 Cluj-Napoca, Romania, Regional and Rural Economics, pp. 233-239
5. Parlinska A., (2007). 'Modele ubezpieczen spolecznych rolników w krajach Unii Europejskiej. A tutorial review'. Proc. 14th Kongres SERIA Perspektywy rolniczej Polski w Unii Europejskiej, Kraków, Zeszyt 1, Tom IX, 2007, pp 373-377
6. OECD (2005), Taxation and Social Security in Agriculture, pp 102-103
7. The Act of 11 March 2004 on Tax on Goods and Services (Official Journal, n. 54 of 2004, item 535 with later amendments)
8. The Act of 12 January 1991 on Local Taxes and Charges-legal status 1 July 2008 (Official Journal n. 9 of 1991, item 31 with later amendments)
9. The Act of 15 November 1984 on Agricultural Tax-legal status 6 July 2007 2007 (Official Journal n. 52 of 1984, item 268 with later amendments)
10. The Act of 16 November 2006 on changes to the Act of Personal Income Tax and others (Official Journal n. 217 of 2006, item 1588)
11. The Act of 20 December 1990 on Farmers' Social Insurance (full text: Official Journal n. 7 of 1998, item 25 with later amendments)
12. The Act of 26 July 1991 on Personal Income Tax-legal status 27 June 2007 (Official Journal n. 14 of 2000, item 176 with later amendments)
13. The Act of 28 July 1983 on Inheritance and Donation Tax
14. The Act of 30 October 2002 on Forestry Tax-legal status 12 January 2007 (Official Journal n. 200 of 2002, item 1682 with later amendments)
15. http://www.krus.gov.pl/
16. htto://www.zus.pl/