PUBLIC SUPPORT IN AGRICULTURE – SELECTED ASPECTS

Abstract

The paper presents an issue and practical expression of the public support realized in Polish financial conditions. It has been, in fact, an unacceptable form of entrepreneurs’ financial support. Since, public financial support makes an entity or a group of entities privileged and favoured on the common market, what disrupts competitiveness conditions. However, the common law allows some economic sectors receive the public support, i.e. the agricultural sector. Nevertheless, there is a rule to be obeyed, according to which the support granted to a beneficiary (by different public finances sector subjects) in the agricultural and fishery sector must not exceed 3 thousand EUR in three years. In Poland, permissible and the most popular public kinds of support in agriculture are tax concessions and exemptions for the agricultural tax.