Tax policy tools vs. sustainable development of agriculture. The case of Poland

Micha? Soliwoda () and Joanna Paw?owska-Tyszko ()
Additional contact information
Micha? Soliwoda: Institute of Agricultural and Food Economics ? National Research Institute
Joanna Paw?owska-Tyszko: Institute of Agricultural and Food Economics ? National Research Institute

No 2604481, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

Abstract: A transition from conventional to sustainable model of agriculture depends on various factors. Sustainable development of farms may be described in terms of three dimensions, ("economic, environmental and social"). The Green Growth paradigm indicates the significance of economic policy interventions, including subsidies and tax incentives. A gap in the literature on agricultural economics and finance explains the need for studies on a fiscal dimension of sustainability of farms.The main aim of the paper was to highlight the role of selected tax policy tools from the perspective of sustainable development of agriculture. The research goals were as follows (1) to present a review of selected tax policy instruments in an international context, (2) to analyse the impact of selected tools on making pro-environmental actions (based on experts' opinions). Our paper concluded with proposals and recommendations on the aforesaid process for policymakers. Fiscal instruments that may affect sustainability in agriculture exist in the majority of Old Member States of European Union (e.g. the Netherlands, Germany, Austria). The ongoing ?Agricultural tax? (?podatek rolny?) that affect a majority of Polish farms and their organization of production favours leads to maintaining sustainability of agriculture (given an environmental dimension of sustainability). The existing tax instruments have a neutral or positive impact on environmental sustainability. The highest medium positive impact on the medium are characterized by capital allowances and deductions for the purchase of new environmental technologies.Polish policymakers should reasonably developed a more detailed fiscal policy instruments, e.g. investment reliefs (similarly, as in the Netherlands), subjective exemptions in respect of agro-environmental practices. In the near future a key role in environmental protection will be played by a group of small farm households. These entities will be responsible for provision of public goods for Polish agricultural sector.

Keywords: agricultural taxation; sustainable development; agricultural finance; fiscal instruments; family farms (search for similar items in EconPapers)
JEL-codes: H25 Q01 Q14 (search for similar items in EconPapers)
Pages: 16 pages
Date: 2015-07
New Economics Papers: this item is included in nep-agr, nep-env, nep-ino and nep-res
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Published in Proceedings of the Proceedings of the 17th International Academic Conference, Vienna, Jul 2015, pages 439-454

Downloads: (external link)
https://iises.net/proceedings/17th-international-a ... =26&iid=087&rid=4481 First version, 2015

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sek:iacpro:2604481

Access Statistics for this paper

More papers in Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences
Bibliographic data for series maintained by Klara Cermakova ().