@article{Brodzińska:233147,
      recid = {233147},
      author = {Brodzińska, Katarzyna},
      title = {Podatek Vat W Rolnictwie A Proces Modernizacji Gospodarstw  Rolnych – Studium Przypadku},
      journal = {Roczniki (Annals)},
      address = {2015-06},
      number = {1230-2016-99946},
      year = {2015},
      abstract = {The paper presents VAT balance based on the example of  three farms varying in agricultural area,
direction of  production and period of accounting VAT under a general  basis. On the basis of the analyzes, it
was found that  regardless of the outcome of a VAT settlement from  continuing operations, the possibility of a
full deduction  of the tax on investment becomes a stimulator in the  process of modernization of these farms.},
      url = {http://ageconsearch.umn.edu/record/233147},
      doi = {https://doi.org/10.22004/ag.econ.233147},
}