- Author
- Dziemianowicz Ryta Iwona
- Title
- Opodatkowanie ziemi rolniczej w Europie
Agricultural Land Tax in Europe - Source
- Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu, 2004, T. 6, z. 3, s. 71-76, bibliogr. 7 poz.
- Keyword
- Rolnictwo, Podatek rolny, Gospodarka gruntami, Grunty rolne, Rozwój rolnictwa
Agriculture, Agricultural tax, Land economy, Arable land, Agriculture development - Note
- synopsis, summ.
- Abstract
- Celem artykułu jest przedstawienie zasad opodatkowania ziemi rolniczej w Europie oraz próba odpowiedzi na pytanie czy instrument ten może być w przyszłości lepiej wykorzystany w rozwoju rolnictwa. (oryg. streszcz.)
The scope of currently existing system of agricultural land taxation has been significantly limited, but agricultural land is still taxed - just the way it was over four thousand years. Though taxation of agricultural land is not any more an essential source of budgetary income still it can influence considerably level of local incomes, and - indirectly - land utilizations too. The aim of this paper is presenting rules of agricultural land taxation in Europe and an attempt to answer a question if this instrument can be used better in future agricultural development . (original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Main Library of Poznań University of Economics and Business - Bibliography
-
- Atkinson А. В., Stiglitz J. E. (1980): Lectures on Public Economic. McGraw-Hill. New York, 354-355.
- Bird R.M., Slack E. (2002): Land Taxation in Practice: Selected Case Studies. World Bank, Toronto, 16-40.
- Dziemianowicz R., Przygodzka R. (2003): Funkcje podatków i ocena ich sprawności w rolnictwie. [W:] A. Pomorska (red.), Kierunki reformy polskiego systemu podatkowego. Wydawnictwo UMCS, Lublin, 443-449.
- Etel L. (2003): Europejskie systemy opodatkowania nieruchomości. Kancelaria Sejmu, Biuro Studiów i Ekspertyz, Warszawa, 7-23.
- Hoff K. (1991): Land Taxes, Output Taxes, and Sharecropping: Was Henry George Right?. World Bank Economic Review, Vol. 5,No.l, 93-111.
- Maimé J. H., Youngman J. M. (2001): The Development of Property Taxation in Economies in Transition. World Bank, Washington, 27-39.
- Skinner J. (1991): Prospects for Agricultural Land Taxation in Developing Countries. World Bank Economic Review, Vol. 5, No. 3, 493-511.
- Cited by
- ISSN
- 1508-3535
- Language
- pol
