The IMPACT OF TAX INSTRUMENTS ON THE ORGANIC FOOD MARKET IN POLAND
Type de document
journalArticle
Langue source
Anglais
Titre français
Titre anglais
The IMPACT OF TAX INSTRUMENTS ON THE ORGANIC FOOD MARKET IN POLAND
Auteur(s)
- JARCZOK-GUZY Magdalena
Editeur(s)
Autre(s)
Id
K86FV3QL
Version
2705
Date ajout
15 janvier 2021 23:33
Date modification
15 janvier 2021 23:33
Résumé anglais
This article is an analysis and assessment of the impact of tax instruments on the organic food market in Poland. The assessment was made on the basis of primary data obtained by the author as part of a survey conducted on the inhabitants of the Silesian Voivodeship. In Poland, the VAT rates on food vary, depending on the product classification code. They can be 23%, 8% or 5%. Organic food has not been treated exceptionally, while changes introduced in the tax rates in July 2020 for specific foods are quite significant. The impact of these changes on organic food purchases has been determined in the results of the survey. Therefore, the purpose of the article is to assess the impact of the VAT rate on the organic food market in Poland.
Note
None
CRAW tags
- AB - Spécifique
- FREDO aspect technico-économique
- GEO Pologne
WEB tags
Titre de la publication
Acta Scientiarum Polonorum. Oeconomia
Volume
19
Pages
59-68
Date caractères
2021-01-03
Date publication
3 janvier 2021
Doi
10.22630/ASPE.2020.19.4.41
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Issn
2450-047X, 1644-0757
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