Taxes in most EU countries are designed to financially support farms through lower tax rates. The preferential tax allowances and exemptions motivate farmers to undertake specific activities, in accordance with the main objectives of the agricultural policy. As a result of such activities, the...

Fiscal governance oznacza kombinacje instytucji, zasad i norm, definiujacych dobre rzadzenie (tzw. good governance) w dziedzinie polityki fiskalnej. Jest specyficznym mechanizmem koordynacji polityki fiskalnej, poslugujacym sie takimi narzedziami, jak: procedura budzetowa (legislacyjne reguly...

The purpose of this paper is to assess the selected tax expenditures in German personal income tax aimed to support farmers. German system of tax preferences is undoubtedly one of the most interesting examples of agricultural tax expenditures in the member states of the European Union. The paper...