Rolniczy system podatkowy w Holandii

The purpose of this paper is to clarify the agricultural tax system in the Netherlands. The system is of great variety and comprises the following kinds of taxes: * corporation tax; * income tax; * tax on the dividends; * tax on wealth; * tax levied against goods and services (value-added tax); * inheritance tax; * tax on use of vehicles; * environmental taxes; * social security taxes. All mentioned above taxes are levied according to Laws. This concept guarantees system stability, very important in view of performing any business activity including agricultural one. In respect of income tax it is. worth to point out tax incentives in the form of tax base deductibility regarded with personal situation of taxpayer or in the case of investment projects, particularly designed to environment protection. Tax rates on income from agricultural activity are maintained at the same level like in other non-agricultural businesses.