W poszukiwaniu kryterium wyboru formy opodatkowania VAT w rolnictwie

Purpose – The indication of searching direction for a proper criterion of VAT taxation form choosingby the individual farmer in Poland.Design/methodology/approach – Literature review and evaluation of online calculators.Findings – Past proposals how to estimate the cost-effectiveness of choosing VAT taxation form by theindividual farmer are inadequate and contain numerous faults. The proper criterion for this choice shouldbe sought on the way to determine the economic benefits related to difference between VAT charged on purchase,returned VAT lump sum and the costs of keeping records of VAT.Originality/value – T he p aper p rovides a basis for the development of universal calculator of benefits orlosses resulting from chosen form of taxation by farmer. The results of the analysis may also be useful in theconstruction of a theoretical model of Polish agriculture taxation.