List of Contributors Contents Foreword Part I Taxation of agriculture in Poland - selected issues Wanda Wójtowicz, Perspectives for simplified taxation of agriculture Beata Kucia-Guściora, Agricultural producer groups in Polish Corporate Income Tax Katarzyna Wojewoda-Buraczyńska, Taxation of sale conducted by a farmer engaged in agricultural activity - current state and perspectives for changes Marcin Burzec, Taxation of specialist agricultural activity in Poland - an attempt to evaluate the existing solutions Michalina Duda-Hyz, Controversies over the status of flat-rate farmers in Polish Value Added Tax - selected issues Adam Zdunek, Pursuing agricultural undertaking by spouses vs. status of taxable person of Value Added Tax Wiesława Miemiec, Przemysław Pest, The development of agricultural production and refund of excise tax Andrzej Gorgol, Revenue factor as a feature of the agricultural tax Maciej P. Gapski, Joint and several liability for agricultural tax of natural persons who are joint owners (possessors) of agricultural land - selected judicial problems Katarzyna Kopyściańska, The principle of social justice and the construction of agricultural tax Paweł Majka, Taxation of agricultural land used for conducting business activity in the light of the judicial practice of administrative courts Patrycja Zawadzka, Agricultural tax under the supervision and control of Regional Audit Chambers Paweł Smoleń, Agricultural tax preferences connected with gratuitous acquisition of assets Piotr Pomorski, Subjective aspects of taxing agriculture in Poland - current state and de lege ferenda conclusions Monika Münnich, The status of a person liable for payment of agricultural tax in light of the tax preferences regulated in the Tax Ordinance Act Part II Taxation of agriculture in selected countries María Amparo Grau Ruiz, Taxes and agriculture in Spain Gianluca Selicato, Evolution of agricultural taxation in Italy Sonja Cindori, Jasna Kropf, The main challenges of agricultural taxation in Croatia Paulius Čerka, Jurgita Grigiene, Is fairness principle infringed in taxation of agricultural activity? Cosmin Flavius Costaş, Taxation of agriculture in Romania Ana Dujmović, Particularities of agricultural taxation in Bosna and Herzegovina Petra Jánošíková, Taxation of agriculture in the Czech Republic Bernadett Szilágyi, Agricultural producers in the income tax system in Hungary Nino Pataraia, Agricultural taxation system in Georgia Part III Social and economics aspects of taxation of agriculture Maria Zuba-Ciszewska, The size of resources of production factors of individual farms in Poland Anna Kobiałka, Taxes on agricultural activity as the source of income for rural communes in Lublin Voivodeship (region) Wioletta Turowska, Krzysztof Prymon, Taxation variants for agricultural holdings and their impact upon the financial standing of Polish farms Tomasz Berbeka, The results of introduction of the income tax in farms of diversified area and economic size Ewa Kowalewska, Organic farming in Poland - the legal framework and methods of financial aid Paweł Lenio, Health insurance contributions of farmers Bibliography
