scholarly journals STRATEGIES FOR THE DEVELOPMENT OF AVERAGE POLISH DAIRY FARMS IN THE CONDITIONS OF A SINGLE EUROPEAN MARKET

2019 ◽  
Vol 18 (3) ◽  
pp. 55-64
Author(s):  
Andrzej Parzonko
Keyword(s):  
European Union ◽  
Milk Production ◽  
Dairy Farm ◽  
Value Added ◽  
Dairy Farms ◽  
Economic Effects ◽  
Net Income ◽  
The European Union ◽  
Fixed Assets ◽  
Single European Market

The paper aims to achieve two objectives: 1) To determine the competitive potential of Polish dairy farms and assess the economic results they achieved compared to other European Union entities, 2) To determine and assess the economic effects of possible development directions (strategies) for average Polish dairy farms. The analyses show that the production and economic potential of dairy farms from the European Union countries, characterized by the largest increase in milk production in years 2005–2015, was very diverse. On average, in 2016, the total value of the fixed assets of a Danish agricultural holding was 16 times higher than the value of the fixed assets of a farm in Poland and the average net value added generated by a Polish farm in 2016 was over thirteen times lower compared to Danish farms. However, if we take into account the costs of engaging external factors of production (land, labour and capital), it turns out that Danish farms are losing their advantages. The simulations of three possible variants of development for an average Polish dairy farm showed that good economic results were generated by the variant in which the land was leased and farm holders got employment outside the farm. The variant, which assumed an increase in the number of dairy cows (from 15 to 30) and the resulting growth in milk production could potentially give a slightly higher total net income for the farm family in the first two years, but it was certainly more risky.

scholarly journals Competitiveness of Polish dairy farms in the European Union

2020 ◽  
Vol 66 (No. 4) ◽  
pp. 168-174
Author(s):  
Andrzej Parzonko ◽  
Piotr Bórawski
Keyword(s):  
European Union ◽  
Dairy Farm ◽  
Value Added ◽  
Dairy Farms ◽  
Net Income ◽  
The European Union ◽  
Labour Input ◽  
Farm Accountancy Data Network ◽  
Unpaid Labour ◽  
The Relationship

This article analyses the competitiveness of dairy farms in Poland in relation to selected EU countries. The competitive advantage of dairy farms was evaluated and compared based on remuneration for family labour. Two variants of the above indicator were calculated: (1) Remuneration for family labour (FL1) as the relationship between farm net income and the farmer’s unpaid labour input, and (2) Remuneration for family labour (FL2) as the relationship between farm net income minus the opportunity costs of own land and capital to the farmer’s unpaid labour input. The calculations were performed based on EU FADN (European Union Farm Accountancy Data Network) data for an average dairy farm in 2005, 2010 and 2016. The study revealed the highest average remuneration for family labour (FL1) in Irish and German dairy farms. The value of the second indicator (FL2) was also highest in Germany, followed by France. The analysis produced interesting results regarding dairy farms in Denmark and the Netherlands which were characterised by the highest scale of production in the evaluated period (high net value added), but very low farm incomes and remuneration for family labour. The study revealed that Polish dairy farms were characterised by average competitiveness relative.

scholarly journals Determinants of milk production in FADN dairy farms in the regions of the European Union with predominance of intensive production in 2011

Management ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 473-486
Author(s):  
Marta Guth
Keyword(s):  
European Union ◽  
Cluster Analysis ◽  
Factor Analysis ◽  
Milk Production ◽  
Dairy Farms ◽  
The European Union ◽  
Intensive Production ◽  
Ward Method

Summary The main aim of the considerations was to determine the factors determining the variability of milk production in selected macroregions of the European Union. The regions were selected on the basis of the analysis of the diversity of dairy farms FADN in the regions of the European Union, which was determined by the agglomeration cluster analysis using Ward method. In order to highlight the determinants of production there was factor analysis made. On the basis of the results of factor analysis there were factors that have a decisive impact on milk production in dairy farms from areas with a predominance of intensive production identified, and there was a possibility to find out which macro-regions of the European Union reached a relatively best and worst performance in terms of the distinguished factors.

scholarly journals Study on the Work Organization at Dairy Farms

2003 ◽  
pp. 293-296
Author(s):  
András Vántus
Keyword(s):  
European Union ◽  
Milk Production ◽  
Work Organization ◽  
Work Productivity ◽  
Work Force ◽  
Dairy Farms ◽  
Milk Quality ◽  
The European Union ◽  
Family Farms ◽  
General Feeling

Joining the European Union Hungarian producers have advantages but they need to solve some problems too. Only those producers can compete who will be able to produce extra quality milk. However the circumstances of milk production are not up to the task.The author examined the work organization of 7 dairy farms in Hajdú-Bihar County. Data were collected about the situation of farms, equipment of barns, objets of production, work force, qualification of workers, and productivity of work. He examined the applied motivation methods at farms. He concluded that as the number of cows per farm increases work productivity increases too. From the examination it appeared that family farms applied different motivation system from bigger producer organizations. The author put forward proposals for motivation possibilities to improve milk quality, atmosphere, and general feeling of workers.

scholarly journals Development of Organic Milk Production in Poland on the Background of the EU

Agriculture ◽  
2021 ◽  
Vol 11 (4) ◽  
pp. 323
Author(s):  
Piotr Bórawski ◽  
Marek Bartłomiej Bórawski ◽  
Andrzej Parzonko ◽  
Ludwik Wicki ◽  
Tomasz Rokicki ◽  
...  
Keyword(s):  
European Union ◽  
Milk Production ◽  
Dairy Farms ◽  
Organic Production ◽  
The European Union ◽  
Organic Milk ◽  
Organic Dairy ◽  
Organic Dairy Farms ◽  
Organic Milk Production ◽  
The Eu

Organic milk production is an environmentally friendly production system based on local forage and a ban on using chemical fertilizers and certain other rules. Organic milk is considered to be healthier and is gaining attention worldwide. The market for organic products is increasing. The aim of the paper was to analyze changes in the development of organic dairy production in Poland in the context of the EU. We analyzed the changes on the European Union (EU) level and the Poland level. To analyze the changes in organic milk production on European Union level, we used the autoregressive integrated moving average model (ARIMA). Our results show that both organic milk production and the farm area used for organic production will increase. Moreover, we analyzed the organic dairy farms running rural accountancy within the Farm Accountancy Data Network (FADN) in Poland in the years 2007–2018. We used tabular and graphic methods to present the data. In the analysis the methods of correlation and regression were used. Germany, France, Austria, and Great Britain are the countries with the largest numbers of organic dairy cows. Our prognosis examined the development of organic milk production in the European Union (EU). The number of cows on dairy organic farms will increase in most countries in the EU. Then, we analyzed the impact of the chosen factors on three dependent variables: organic milk production, total production of organic dairy farms, and income from family farms. The most important independent variables were cow numbers, the value of fixed assets, the value of current assets, long-term debt, and short-term debt.

scholarly journals Evaluation of Dairy Farms’ Competitiveness

2003 ◽  
pp. 256-260
Author(s):  
József Horváth
Keyword(s):  
European Union ◽  
Milk Production ◽  
Dairy Farms ◽  
Herd Size ◽  
The European Union ◽  
Forage Production ◽  
The Eu

The volume of milk production in the European Union is limited by quotas, thus dairy farms in Hungary can expand their production mostly at the others’ expenses after joining. In this way issues of arrangements arise relating to defining competitiveness of the already existing farms and not to farming new ones. The aims of my research is to find answers for dairy farms in the County of Hajdu-Bihar, depending on their arrangement (herd size, keeping technology, arable for forage production, handling manure, mechanisation, technician state of equipment) what possibilities they will have among the EU farmers.

scholarly journals VAT Efficiency—A Discussion on the VAT System in the European Union

2021 ◽  
Vol 13 (9) ◽  
pp. 4768
Author(s):  
Anna Kowal ◽  
Grzegorz Przekota
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Value Added ◽  
Square Function ◽  
The European Union ◽  
Tax System ◽  
Aggregated Data ◽  
Tax Gap ◽  
Standard Rate ◽  
Tax Fraud

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the country concerned. The aim of the considerations is therefore to analyse how the standard VAT rate as well as the number of rates affect the effectiveness of this tax. The research was based on a literature query in the field of value added tax in the European Union. In addition, the problem of tax evasion was indicated and the aggregated data on the size of the tax gap in the Member States were presented. Then, there are the results of the research for 27 European Union countries for 2011–2019. The efficiency of VAT collection was modelled using square function, determining the significance of the parameters of this function, as well as the value of abscissa, which made it possible to group the countries based on how they maintained the efficiency of VAT collection over the analysed period of time. The final part of the study concentrates on the relationship between the efficiency of tax collection and the amount of both the basic rate and the number of rates. The conclusions of the research are as follows: a tax system with a small number of reduced rates, and preferably with one relatively low standard rate, is the system least susceptible to tax fraud. The research also shows a positive correlation between the value of the basic VAT rate along with the number of preferential rates and the scale of the tax gap, i.e., in countries with a higher standard VAT rate and a greater number of preferential rates, the tax gap is greater. The study will enable further investigation into the strategy of determining the optimal VAT rate and the process of its unification. Proposed changes may contribute to increasing the efficiency of VAT administration in EU countries, reducing the shadow economy, tax fraud and positively influencing economic growth.

ANALYSIS OF THE NATURE OF THE EUROPEAN DIGITAL TAX IN COMPARISON WITH THE CURRENT VAT SYSTEM AND ITS IMPACT ON THE ECONOMY AND MANAGEMENT OF ECONOMIC ENTITIES

2021 ◽  
Vol 2 (4) ◽  
pp. 42-48
Author(s):  
S. V. ZAYTSEV ◽  
Keyword(s):  
European Union ◽  
Civil Society ◽  
European Commission ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Short Term ◽  
Low Level ◽  
Digital Services ◽  
The Many

In March 2018 the European Commission presented a proposal to adopt a digital services tax (DST) on certain types of revenues of multinational digital Companies. The purpose of the digital services tax is to compensate in the short term for the low level of corporate taxation of these companies in the European Union and thus meet the urgent need of civil society for greater tax fairness. DST is presented as an indirect tax on turnover and is often compared to value-added tax (VAT). In this article, the author seeks to highlight the many differences that exist between the harmonized European Union VAT and the new DST. In addition, the author challenges the idea that the DST will actually be an indirect tax and, most importantly, that it will effectively increase tax justice in the European Union.

Transpunerea Directivei PIF și evaziunea fiscală la TVA

2020 ◽  
Vol 2020 (2020) ◽  
pp. 9-24
Author(s):  
Ioana Maria COSTEA ◽  
Keyword(s):  
European Union ◽  
Criminal Law ◽  
Tax Evasion ◽  
Analytical Approach ◽  
Comparative Method ◽  
Value Added ◽  
Time Limit ◽  
The European Union ◽  
Financial Interests ◽  
Blind Spots

Our study proposes a two-step analysis of the concept of VAT fraud, a time limit represented by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. Through our analytical approach, which uses the comparative method meticulously under the auspices of the limited interpretation imposed by criminal law, specific hypotheses are revealed regarding the forms of tax evasion in the European Union framework for the operation of value added tax. Equally, the study seeks to identify the blind spots of national law and the directions for refining tax evasion legislation.

scholarly journals ENERGY-RELATED CARBON DIOXIDE EMISSIONS AND ENVIRONMENTAL EFFICIENCY IN THE EUROPEAN UNION AGRICULTURE: COMPARISON OF DIFFERENT BENCHMARKING TECHNIQUES

2016 ◽  
Vol 38 (3) ◽  
pp. 192-206 ◽  
Author(s):  
Tomas Baležentis ◽  
Daiva Makutėnienė
Keyword(s):  
Carbon Dioxide ◽  
European Union ◽  
Carbon Dioxide Emissions ◽  
Carbon Dioxide Emission ◽  
Value Added ◽  
The European Union ◽  
Undesirable Output ◽  
Energy Technologies ◽  
Desirable Output ◽  
Low Performance

The literature suggests different approaches towards modelling of the environmental impact caused by the production processes. The present paper attempts to establish a framework for multicriteria comparison of agricultural sectors of the European Union Member States and identify the performance gaps in terms of energy-related carbon dioxide emission. The research relies on the two approaches, viz. the by-production approach and the multi-criteria decision making approach. The environmental performance indicators were evaluated in regards to the desirable output (gross value added), inputs, and the undesirable output (carbon dioxide emission). The results indicate that Slovakia, Estonia, Lithuania, and Hungary should attempt to improve their carbon factors by implementing cleaner energy technologies. The combinations of by-production sub-indices suggest that productivity gains are more important for Sweden, Belgium, Poland, and France. Czech Republic, Latvia, and Finland are specific with low performance in terms of both the intended production and the undesirable output. The MCDM approach identified similar trends in performance as suggested by country ranking and correlation analysis.

Sign in / Sign up

Export Citation Format

Share Document