Adam Drab

In contemporary economies, there is no single universal model of fiscal policy. Tax systems are highly diverse and require continuous adaptation to changing economic conditions. The aim of the study was to identify and assess selected factors shaping local fiscal policy with regard to agricultural tax in Poland between 2018 and 2025. The study was based on data describing the socio-economic and spatial characteristics of municipalities, as well as agricultural tax rates. Statistical methods were employed, including structural analysis, the chi-square test, and correlation analysis. The agricultural profile of the local economy is a key determinant of the level of taxation. Municipalities characterised by a high share of employment in agriculture and a high proportion of households deriving their main income from agricultural activity are more likely to pursue a favourable fiscal policy towards farmers. Central municipalities and those surrounding large urban areas are more likely to pursue a restrictive tax policy; these municipalities are also more urbanised and exhibit a higher level of entrepreneurial activity. The findings also indicate that local tax policy towards farmers is highly persistent, with approximately 76% of municipalities consistently pursuing the same tax strategy throughout the study period.

This article contributes to the discussion on water management in agriculture and investment needs in this area. Water is a key resource for agricultural production. Contemporary economic, social, and environmental challenges require farmers to implement modern drainage and irrigation solutions that will increase the efficiency of agricultural water use and produce food in line with sustainable development principles. The aim of the study was to determine the potential interest of farmers in modern irrigation and drainage investments (regarding both traditional solutions and digital innovations, including specialised software). Primary data were collected by survey method using an electronic questionnaire in 2021–2022. The research group consisted of 784 Polish farmers. Secondary source data was supplemented by analysis of specialised literature. The research results were analysed using a descriptive method. Additionally, statistical methods were used (Pearson's chi-square test of independence, Wald-Wolfowitz runs test, Kruskal-Wallis test). The study results indicate a significant need for irrigation and drainage investments on Polish farms. The results also indicated that farmer age and farm size significantly influence farmers' interest in modern solutions supporting sustainable water use for agricultural purposes.

Most Polish commercial dairy farms have expanded their production in recent years through herd increases and milk yield improvements. This study investigates internal and external drivers shaping farmers’ decisions regarding the future scale of milk production on family farms in Poland. The analysis is based on two sources of data. The primary input comes from a survey conducted in 2025 among 549 commercial dairy farms. To situate individual responses within a broader structural context, accounting data from 444 farms that continuously reported to the Polish FADN between 2005 and 2022 were used. Although not central to the analysis, these data illustrate long-term sectoral developments, particularly herd enlargement and resource concentration. The survey demonstrated a diversity of drivers shaping decisions to expand or stabilise milk production in the next five years. Farmers’ individual characteristics play a central role. The farmer’s perceived health and work ability (5-year horizon), as well as the availability of a successor, strongly influence the willingness to expand or maintain milk production levels. Other important factors include tangible resources, organisational capacity, and financial strength, such as herd size, agricultural land area, and investment capacity. This highlights the role of production potential and farm adaptability. External conditions such as land access, lease prices, and the market environment are not decisive by themselves but provide the background against which farmers evaluate their options. The study confirms that no single factor drives changes in dairy farms. What matters most is how farmers configure and align their available resources with external circumstances. The ability to combine human, physical, and financial capital in a coherent and strategic way is essential for shaping production strategies and ensuring the continuity of farm operations.

The reproduction of capital is a key factor in the economic sustainability and development of agricultural enterprises. This study aims to identify the characteristics of commercial farms that support extended capital reproduction. The analysis is based on a panel of 1,688 farms that continuously participated in the Polish FADN between 2013 and 2022. Net investment, expressed in constant 2022 prices, was used as an indicator of capital reproduction. Among the surveyed farms, 38.6% engaged in investments aimed at simple reproduction – i.e., asset replacement – while 31.6% achieved extended reproduction. The findings suggest a higher propensity for asset development among farms specializing in animal production. Moreover, the share of farms undertaking extended reproduction increased with economic size and the involvement of external capital. At the individual level, farmer characteristics such as age and education were significant: younger and better-educated farmers were more likely to implement development-oriented strategies.