IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v17y2025i19p8747-d1761031.html

Taxation of Farms in the European Union and Its Sensitivity to Economic Indicators: Evidence from Poland (2004–2022)

Author

Listed:
  • Anna Jęczmyk

    (Department of Law and Enterprise Management in Agribusiness, Faculty of Economics, Poznań University of Life Sciences, Wojska Polskiego 28, 60-637 Poznań, Poland)

  • Roma Ryś-Jurek

    (Department of Finance and Accounting, Poznań University of Life Sciences, Wojska Polskiego 28, 60-637 Poznań, Poland)

Abstract

The aim of this study is to present the taxation of the Polish farm sector in the years 2004–2022 in comparison with other EU countries. Three indicators were applied to describe the phenomenon: the value of taxes per farm, the share of taxes in family farm net income, and the value of taxes per hectare of agricultural utilized area. The analysis is based on data from the FADN database. Results for Poland were contrasted with those of other EU Member States. In addition, the sensitivity of the Polish farm tax burden to twelve basic production, economic, and financial categories was examined using the ordinary least squares method with a constant term. The findings were compared with EU averages, providing a descriptive overview of how tax burdens interact with farm performance and sustainability conditions.

Suggested Citation

  • Anna Jęczmyk & Roma Ryś-Jurek, 2025. "Taxation of Farms in the European Union and Its Sensitivity to Economic Indicators: Evidence from Poland (2004–2022)," Sustainability, MDPI, vol. 17(19), pages 1-21, September.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:19:p:8747-:d:1761031
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/17/19/8747/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/17/19/8747/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Runowski, Henryk, 2017. "Problem Oceny Poziomu Dochodów Rolniczych W Unii Europejskiej," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2017(5).
    2. Hervé Boulhol, 2014. "Making the Labour Market Work Better in Poland," OECD Economics Department Working Papers 1124, OECD Publishing.
    3. Seung Uk Choi & Woo Jae Lee, 2024. "Financial Statement Comparability and Environmental, Social, and Governance (ESG) Performance," Sustainability, MDPI, vol. 16(18), pages 1-19, September.
    4. Ranjan Roy & Ngai Weng Chan, 2012. "An assessment of agricultural sustainability indicators in Bangladesh: review and synthesis," Environment Systems and Decisions, Springer, vol. 32(1), pages 99-110, March.
    5. Qinghua Xin & Baijun Wu & Yaru Shi, 2025. "The Impact of Farmers’ Digital Participation on Cultivated Land Ecological Protection," Sustainability, MDPI, vol. 17(13), pages 1-20, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Shamsheer Haq & Ismet Boz, 2020. "Measuring environmental, economic, and social sustainability index of tea farms in Rize Province, Turkey," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(3), pages 2545-2567, March.
    2. Susana G. Azevedo & Minelle E. Silva & João C. O. Matias & Gustavo P. Dias, 2018. "The Influence of Collaboration Initiatives on the Sustainability of the Cashew Supply Chain," Sustainability, MDPI, vol. 10(6), pages 1-29, June.
    3. Irem Sarbat & Seren Ozmehmet Tasan, 2024. "Measuring sustainable ergonomics: A hybrid multi‐criteria perspective on ergonomics indicators," Sustainable Development, John Wiley & Sons, Ltd., vol. 32(1), pages 1037-1068, February.
    4. Olfa Gharsallah & Claudio Gandolfi & Arianna Facchi, 2021. "Methodologies for the Sustainability Assessment of Agricultural Production Systems, with a Focus on Rice: A Review," Sustainability, MDPI, vol. 13(19), pages 1-16, October.
    5. Gökçe Koç & Ayşe Uzmay, 2024. "Construction of a Farm-Level Food Security Index: Case Study of Turkish Dairy Farms," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 175(2), pages 687-714, November.
    6. Moreno-Miranda, Carlos & Dries, Liesbeth, 2022. "Integrating coordination mechanisms in the sustainability assessment of agri-food chains: From a structured literature review to a comprehensive framework," Ecological Economics, Elsevier, vol. 192(C).
    7. Mohammad Shamsuddoha & Tasnuba Nasir & Niamat Ullah Ibne Hossain, 2023. "A Sustainable Supply Chain Framework for Dairy Farming Operations: A System Dynamics Approach," Sustainability, MDPI, vol. 15(10), pages 1-14, May.
    8. Joanna Wyrwa & Anetta Barska & Janina Jędrzejczak-Gas, 2024. "Sustainable Energy Development and Agriculture in European Union Member States—Territorial Differentiation and Interrelationships," Energies, MDPI, vol. 18(1), pages 1-19, December.
    9. Muhammad MOHSIN & Sobia NASEEM & Larisa IVAȘCU & Lucian-Ionel CIOCA & Muddassar SARFRAZ & Nicolae Cristian STĂNICĂ, 2021. "Gauging the Effect of Investor Sentiment on Cryptocurrency Market: An Analysis of Bitcoin Currency," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(4), pages 87-102, December.
    10. Minjie Li & Jian Wang & Yihui Chen, 2019. "Evaluation and Influencing Factors of Sustainable Development Capability of Agriculture in Countries along the Belt and Road Route," Sustainability, MDPI, vol. 11(7), pages 1-28, April.
    11. A. Suresh & P. Krishnan & Girish K. Jha & A. Amarender Reddy, 2022. "Agricultural Sustainability and Its Trends in India: A Macro-Level Index-Based Empirical Evaluation," Sustainability, MDPI, vol. 14(5), pages 1-23, February.
    12. Jabkowski, Dawid Antoni, "undated". "Conditions for the Competitiveness of the Agricultural Sector in the EU, Japan, Canada, Vietnam, and Mercosur Countries," Problems of Agricultural Economics / Zagadnienia Ekonomiki Rolnej 333730, Institute of Agricultural and Food Economics - National Research Institute (IAFE-NRI).
    13. Petit, T. & Martel, G. & Vertès, F. & Couvreur, S., 2019. "Long-term maintenance of grasslands on dairy farms is associated with redesign and hybridisation of practices, motivated by farmers' perceptions," Agricultural Systems, Elsevier, vol. 173(C), pages 435-448.
    14. Maria G. Lampridi & Claus G. Sørensen & Dionysis Bochtis, 2019. "Agricultural Sustainability: A Review of Concepts and Methods," Sustainability, MDPI, vol. 11(18), pages 1-27, September.
    15. Vanessa Campos & Joan R. Sanchis & Carmen Talavera, 2021. "The Importance of Social Value in Agroecological Farms: Adjusting the Common Good Balance Sheet to Improve Their Sustainable Management," Sustainability, MDPI, vol. 13(3), pages 1-24, January.
    16. Siavash Fallah-Alipour & Hossein Mehrabi Boshrabadi & Mohammad Reza Zare Mehrjerdi & Dariush Hayati, 2018. "A Framework for Empirical Assessment of Agricultural Sustainability: The Case of Iran," Sustainability, MDPI, vol. 10(12), pages 1-26, December.
    17. Xuedong Liang & Qunxi Gong & Sipan Li & Siyuan Huang & Gengxuan Guo, 2023. "Regional agricultural sustainability assessment in China based on a developed model," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(8), pages 8729-8752, August.
    18. repec:bjc:journl:v:7:y:2020:i:10:p:156-163 is not listed on IDEAS
    19. Mohamed Rafik N. Qureshi & Ram Karan Singh & Mohd. Abul Hasan, 2018. "Decision support model to select crop pattern for sustainable agricultural practices using fuzzy MCDM," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 20(2), pages 641-659, April.
    20. Amine Samir, 2015. "Reflections On Employment Protection Legislation: An International Comparison," Comparative Economic Research, Sciendo, vol. 18(1), pages 119-130, March.
    21. Abhijit Paul & Paul F. Downton & Enoch Okoli & Jit K. Gupta & Mark Tirpak, 2014. "Does adding more lettuce make a hamburger truly green? A metaphor behind the green movement paradigm in designing cities," Environment Systems and Decisions, Springer, vol. 34(3), pages 373-377, September.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:17:y:2025:i:19:p:8747-:d:1761031. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.