对波兰农民从事的活动产生的收入征税

IF 2.4 Q2 ECONOMICS Contemporary Economics Pub Date : 2023-06-30 DOI:10.5709/ce.1897-9254.506
Wojciech Maruchin
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引用次数: 0

摘要

本研究的主要目的是提出波兰农民开展的活动产生的税收收入的基本原则,这是波兰税法规定的结果,并提出有关该法律的解决办法。这些收入是根据《波兰农业法》和《波兰商品和服务税法》的规定从农业活动中获得的收入,无论这些收入是由农民以个人身份或利用具有法人资格的农业合作社或利用没有法人资格的商业法律公司进行的。这项收入既不需要缴纳林业税,也不需要缴纳所得税(只有农业生产的特殊部门的收入才需要缴纳所得税,但这被视为农民产生的收入)。这项研究的基本原理源于关于这一主题的科学出版物的缺乏——可能是由于开展这类活动的实体的兴趣不高。所采用的方法包括分析法律材料和在法律学术和行政法院的判例法中提出的观点。对波兰和欧盟的法律进行了比较分析。此外,在进行比较法律调查的必要程度上,通过采用对波兰和欧盟法规的解释方法来分析目前适用的法律。波兰农业活动的特殊性质可以追溯到以前的经济制度,影响了在两个层面上进行研究的决定。第一个是波兰农业税法的规定,可以追溯到1984年。第二层是欧盟判例,包括欧盟立法和欧盟法院的判例法,这些判例法与这类活动有关,并将其纳入增值税条例的范围。包括波兰在内的每个成员国都有义务在审查范围内使其法律与欧盟法律协调一致。比较分析的结果表明,我国农业税制度建设中存在的不足需要进一步完善。
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Taxation of Revenue Derived from Activities Carried out by Farmers in Poland
The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from agricultural activities as defined in the provisions of the Polish Act on Agricultural Tax as well as in the provisions of the Polish Act on Goods and Services Tax, regardless of whether they are carried out by farmers acting as individuals or utilizing agricultural cooperatives with legal personality or commercial law companies without legal personality for their activities. This revenue is not subject to either forestry tax or income tax (only revenue from special sections of agricultural production may be subject to income tax, but this is treated as revenue generated by farmers). The rationale for the study stems from the scarcity of scientific publications on the subject - probably due to low interest among the entities conducting this type of activity. The method adopted involved the analysis of legal material and the views presented in the legal scholarship and in the case-law of administrative courts. Comparative analysis of Polish and EU law was applied. Moreover, currently applicable law was analyzed by employing a method of interpretation of both Polish and EU regulations, to the extent necessary to conduct comparative legal investigation. The particular nature of agricultural activity in Poland, dating back to the previous economic system, has influenced the decision to perform research on two levels. The first consists of the provisions of the agricultural tax law in Poland, dating back to 1984. The second level is the EU acquis, consisting in both EU legislation and Court of Justice of the European Union case-law relating to this type of activity in connection with its inclusion in the scope of value-added tax regulations. Each Member State, including Poland, is obliged to harmonize its law with the EU law in the examined scope. The results of the conducted comparative analyses indicate that identified deficiencies in the construction of the agricultural tax need to be amended.
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来源期刊
CiteScore
3.70
自引率
9.50%
发文量
0
审稿时长
24 weeks
期刊介绍: The mission of the Contemporary Economics is to publish advanced theoretical and empirical research in economics, finance, accounting and management with the noticeable contribution and impact to the development of those disciplines and preferably with practice relevancies. All entirety of methods is desirable, including a falsification of conventional understanding, theory building through inductive or qualitative research, first empirical testing of a theory, meta-analysis with theoretical implications, constructive replication that clarifies the boundaries or range of a theory for theoretical research as well as qualitative, quantitative, field, laboratory, meta-analytic, and combination for an empirical research. This clear priority for comprehensive manuscripts containing a methodology-based theoretical and empirical research with implications and recommendations for policymaking does not exclude manuscripts entirely focused on theory or methodology. Manuscripts that raise significant, actual topics of international relevance will be highly appreciated. The interdisciplinary approach including – besides economic, financial, accounting or managerial –also other aspects, is welcomed.
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