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Abstract
The paper presents the relationship between the agricultural tax and the financial results achieved in
individual farms. The amount of agricultural tax noticed insignificant share in relation to financial results
of farms and it could be ascertained as generally low fiscal burden. The study included individual farms
participating in the FADN farm accounting. In the analyzed period 2004-2009 did not noticed uniform trend
in the fiscal burden of farms according to basic categories of financial results in aspect of their economic
strength and type of farming.