@misc{Kucia-Guściora_Beata_Fundamental_2019, author={Kucia-Guściora, Beata}, number={1 (182)}, copyright={Creative Commons Attribution BY 4.0 license}, address={Warszawa}, journal={Wieś i Rolnictwo}, howpublished={online}, year={2019}, publisher={Instytut Rozwoju Wsi i Rolnictwa Polskiej Akademii Nauk}, language={pl}, abstract={The article touches upon the issue of the tax preferences dedicated to the groups of growers. The author relates to an important aspect of the group of growers and their functioning in Poland, that is their legal-fiscal status. The current construct of preferences for the group of growers has been thoroughly analysed from the legal point of view of the two substantial taxes: corporate income tax and property tax. In order to outline the legal-fiscal status, the key formal/legal and organisational issues of the groups of growers have to be explained. The article discusses in detail the conditions for the implementation of corporate income tax exemptions dedicated to the groups of growers. The exemptions relate not only to the means of earmarking the income, but also to the tax-free EU funds which are distributed by government agencies. Moreover, it considers preferential exclusion of the groups of growers from the tax construction – the related parties. The author also refers to the property tax exemptions of buildings and structures occupied by a group of growers. The exemptions discussed appear to raise numerous issues in the implementation of legislation. The situation stems from the unclear tax regulations as well as from their limited application due to formal/legal grounds.}, title={Fundamental Issues of the Tax Preferences for the Groups of Growers}, type={Text}, URL={http://rcin.org.pl./Content/243597/wir_2019_1_182_025_043.pdf}, keywords={groups of growers, corporate income tax, property tax}, }