Koszty procesu fiskalnego podatku rolnego na przykładzie gmin wiejskich z województwa małopolskiego

The paper attempts to identify the cost of the fiscal process of agricultural tax on example of rural communes, located in the region of Malopolska province. The categories of costs assess and collect agricultural tax. To determine the fiscal cost of the process used, cost assess and collect tax revenue from the agricultural to the title. Accepted model for determining the degree of fiscal policy allowed to asses that the agricultural tax in part confirm the thesis of low fiscal policy in Poland (about 10%). Only in the municipality of No. 2, the rate did not exceed the level of fiscal stringency of 21%. As factors that reduce the effectiveness of the fiscal process include, among others. Low agricultural tax revenues, expenditures in property provided by law use tax deductions and exemptions.