Farm Tax as an Instrument for Examination of Changes in Agricultural Structure – Case Study: Brzuze Commune

Modernizacja polskiego rolnictwa w znacznej mierze zależy od przemian struktury agrarnej [Rudnicki 2001; Rudnicki et al. 2002]. Przekształcenia te obejmują strukturę własnościową (proces prywatyzacji ziemi) oraz strukturę obszarową (proces koncentracji ziemi). Cechy te – w warunkach polskiej przestrzeni charakteryzującej się rozdrobnieniem oraz przeludnieniem agrarnym – stanowią najbardziej wadliwy segment rolnictwa [Bański, Stola 2002; Głębocki 2005]. Ze względu na silne oddziaływanie powyższych parametrów na pozostałe cechy wewnętrzne (organizacyjno-techniczne, produkcyjne, strukturalne, społeczne) warunkiem nieodzownym w procesie rozwoju społeczno-gospodarczego obszarów wiejskich oraz podnoszenia dochodów rodzin rolniczych jest poprawa przeciętnej powierzchni indywidualnego gospodarstwa rolnego.The article is an attempt at the analysis of changes in the agricultural structure of the rural municipality (commune) of Brzuze, Kujawsko-Pomorskie Voivodeship, Poland. It includes changes in the size distribution of agricultural holdings, which are categorised into six area groups. The examination of the ownership structure regards the land under ownership of residents of other administrative units (i.e. beyond the boundaries of the village where their land is situated). For the purposes of the study the data on farm tax as of 1995 and 2014 were used. Upon the analysis it has been concluded that there is an advancing process of agrarian fragmentation caused by a growing number of agricultural holdings (rise from 761 to 865) with a simultaneous decrease in their acreage (fall from 7,333 ha to 6,967 ha), which results in the shrinkage of their average acreage (decline from 9.6 ha to 8.1 ha). It has been demonstrated that over 25% of the total area of the taxable land within the commune under analysis belong to people who do not live in the village of land location. Granted that, the following categorisation has been suggested, whereby the land is owned by residents of: another village within the commune (11.7% of the total acreage of the land at issue); another commune within the poviat (16.7%), another poviat within the voivodeship (26.1%); and another voivodeship (45.5%). The results were presented in a cartographic form (commune divided into villages). The processes taking place in the studied unit weaken its agricultural function, which is taken over by the largest agricultural holdings (in acreage above 15 ha). What is the major cause of these changes is the growing tourist function of the commun