Podatek Vat W Rolnictwie A Proces Modernizacji Gospodarstw Rolnych – Studium Przypadku

Katarzyna Brodzińska

Roczniki (Annals), 2015, vol. 2015, issue 3

Abstract: The paper presents VAT balance based on the example of three farms varying in agricultural area, direction of production and period of accounting VAT under a general basis. On the basis of the analyzes, it was found that regardless of the outcome of a VAT settlement from continuing operations, the possibility of a full deduction of the tax on investment becomes a stimulator in the process of modernization of these farms.

Keywords: Agribusiness (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ags:paaero:233147

DOI: 10.22004/ag.econ.233147

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