Due to historical reasons, the issue of taxation of agricultural activity in Poland is of a social, economic, and even political importance. Therefore, from the Polish point of view, taxation of the agricultural activity is one of the most controversial issues of tax law. The main scope of the monograph is to cover not only theoretical, but also practical verification of the applied Polish regulations regarding taxation of agriculture. The numerous conclusions contained in the book relating to the tax regulation are supplemented by the outline of the final model of the taxation of land and agricultural incomes in Poland.

Poland has seen the process of tax law reform going on for many years. The economic and political transformation at the turn of the 20th century determined the fundamental trends of the transformation of this area of law. A novelty in the Polish tax legislation is the need of incorporating, or aligning with, the legal standards required through the membership in the European Union. However, this law harmonisation process fails to address the whole of Polish tax law. This book covers the fundamental areas of taxation and tax law in Poland. It explores the tax theory, general tax law, and specific taxes supplying the central and self-government budget revenues. The authors also seek to highlight selected issues of the operation and evolution of Polish tax law.