FROM THE ISSUES OF AGRICULTURAL TAX

The Act on agricultural tax o f 5 November 1984 has been amended many times since its announcement, but its current provisions, especially in the new social and economic c ircumstances in Poland, continue to be unclear and produce inconsistent legal constructions. The purpose o f the paper is an attempt to explain and put straight some o f the doubts that the practical implementation o f that legal act entails. The following aspects are given special attention: determination o f the level o f agricultural tax due, exemption from the tax obligation when a new farm holding is being created or the existing one enlarged to an area not exceeding 100 ha, or an award o f an investment allowance. In the concluding part o f the paper, the author proposes some amendments to the existing Act on agricultural tax that are needed to ascertain that its provisions are adequate and answer the current social and economic needs. This recommendation requires, in particular, definition o f who the relevant tax payer is, who may be exempted from paying that tax, and who could be granted a tax relief. Relevant legal solutions have been offered