Podatek Vat W Rolnictwie A Proces Modernizacji Gospodarstw Rolnych – Studium Przypadku

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.