Maruchin, Wojciech - In: Contemporary Economics 17 (2023) 2, pp. 197-209
Agricultural Tax as well as in the provisions of the Polish Act on Goods and Services Tax, regardless of whether they are carried … research on two levels. The first consists of the provisions of the agricultural tax law in Poland, dating back to 1984. The … comparative analyses indicate that identified deficiencies in the construction of the agricultural tax need to be amended. …