Taxation of Farms in the European Union and Its Sensitivity to Economic Indicators: Evidence from Poland (2004–2022)

Anna Jęczmyk () and Roma Ryś-Jurek
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Anna Jęczmyk: Department of Law and Enterprise Management in Agribusiness, Faculty of Economics, Poznań University of Life Sciences, Wojska Polskiego 28, 60-637 Poznań, Poland
Roma Ryś-Jurek: Department of Finance and Accounting, Poznań University of Life Sciences, Wojska Polskiego 28, 60-637 Poznań, Poland

Sustainability, 2025, vol. 17, issue 19, 1-21

Abstract: The aim of this study is to present the taxation of the Polish farm sector in the years 2004–2022 in comparison with other EU countries. Three indicators were applied to describe the phenomenon: the value of taxes per farm, the share of taxes in family farm net income, and the value of taxes per hectare of agricultural utilized area. The analysis is based on data from the FADN database. Results for Poland were contrasted with those of other EU Member States. In addition, the sensitivity of the Polish farm tax burden to twelve basic production, economic, and financial categories was examined using the ordinary least squares method with a constant term. The findings were compared with EU averages, providing a descriptive overview of how tax burdens interact with farm performance and sustainability conditions.

Keywords: sustainable agriculture; agricultural tax; European Union; farm; Poland; taxation (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:17:y:2025:i:19:p:8747-:d:1761031

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