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The research aim is to verify opinions among farmers in Poland about the current taxation system, and their willingness to possibly approve of reforms of taxes in agriculture. Direct research using a questionnaire was conducted in the second half of 2018 among 197 farm owners from four districts in the Warmińsko-Mazurskie Voivodeship. For about 1/3 of the farmers surveyed, introducing changes to the tax system would cause too much financial burden in relation to the level of income achieved. The farmers confirm the legitimacy of favouring agriculture in the taxation system, which they are not completely satisfied with in this form. At the same time, 55% of respondents were not ready to accept the new rules of system operation, while about 20% of respondents would be able to accept the reform. They pointed out various reform proposals, the best solution (34.52% of respondents) would be to liquidate the agricultural tax and replace it with a land tax (in the amount of 50% of the agricultural tax rate). According to 27% of respondents, the current tax system is adequate and does not require changes.

THE AGRICULTURE TAX SYSTEM AND THE PERSPECTIVE OF ITS CHANGES IN THE OPINION OF FARMERS IN THE WARMIŃSKO- -MAZURSKIE VOIVODESHIP