Impact of tax Instruments on the Organic Food Market in Poland

Main Article Content

Magdalena Jarczok-Guzy

Keywords : Food, Food market, Consumption taxation, Value Added Tax (VAT)
This article is an analysis and assessment of the impact of tax instruments on the organic food market in Poland. The assessment was made on the basis of primary data obtained by the author as part of a survey conducted on the inhabitants of the Silesian Voivodeship. In Poland, the VAT rates on food vary, depending on the product classification code. They can be 23%, 8% or 5%. Organic food has not been treated exceptionally, while changes introduced in the tax rates in July 2020 for specific foods are quite significant. The impact of these changes on organic food purchases has been determined in the results of the survey. Therefore, the purpose of the article is to assess the impact of the VAT rate on the organic food market in Poland. (original abstract)

Article Details

How to Cite
Jarczok-Guzy, M. (2020). Impact of tax Instruments on the Organic Food Market in Poland. Acta Scientiarum Polonorum. Oeconomia, 19(4), 59–68.

Angowski, M., Bujanowicz-Haraś, B. (2019). Con sumers on organic food market – factors determining the choice of diary products. Acta Scientiarum Polonorum. Oeconomia, 18 (2), 5–12, (Crossref)

Doba, K., Roszyk, S., Zmudziński, W. (2019). Regional products and traditional and organic food: coexistence or competition? Journal of Agribusiness and Rural Development, 1 (51), 15–20, (Crossref)

Grzybowska-Brzezińska, M., Gorlowa, O. (2019). Conditions for the establishment of distribution channels in the organic food market. Journal of Agribusiness and Rural Development, 1 (51), 35–42, (Crossref)

Hermaniuk, T. (2018). Postawy i zachowania konsumentów na rynku ekologicznych produktów żywnościowych. Handel Wewnętrzny, 2, 189–199.

Hovhannisyan, V., Kondaridze, M., Bastian, Ch., Shanoyan, A. (2020). Empirical Evidence of Changing Food Demand and Consumer Preferences in Russia. Journal of Agricultural and Applied Economics, 52 (3), 480–501, (Crossref)

Kacprzak, M., Wielewska, I. (2019). Organic food market and growing needs and awareness of the contemporary consumer. Scientific Papers of Silesian University of Technology. Organization and Management Series, 139, 179–191,

Katz, M., Campbell, B., Liu, Y. (2019). Local and Organic Preferences: Logo versus Text. Journal of Agricultural and Applied Economics, 51, 328–347, (Crossref)

Kucher, A., Heldak, M., Kucher, L., Fedorchenko, O., Yurchenko, Y. (2019). Consumer willingness to pay a price premium for ecological goods: a case study from Ukraine. Environmental & Socio-economic Studies, 7 (1), 38–49, (Crossref)

Łuczka, W. (2019). Changes in the behavior of organic food consumers. Ekonomia i Środowisko, 3 (70), 140–153,

Mie, A., Andersen, H.R., Gunnarsson, S., Kahl, J., Kesse- -Guyot, E., Rembiałkowska, E., Quaglio, G., Grandjean, P. (2017). Human health implications of organic food and organic agriculture: a comprehensive review. Environmental Health, 6 (111), 1–22, (Crossref)

Moon, W., Chang, J.B., Asirvatham, J. (2017). Measuring public preferences for multifunctional attributes of agriculture in the United States. Journal of Agricultural and Applied Economics, 49 (2), 273–295, (Crossref)

Nestorowicz, R. (2018). Asymetria wiedzy a rozwój rynku żywności ekologicznej w Polsce. Handel Wewnętrzny, 5, 212–224.

Willis, D., Carpio, C.E., Boys, K.A. (2016). Supporting local food system development through food price premium donations: a policy proposal. Journal of Agricultural and Applied Economics, 48 (2), 192–217, (Crossref)

Wydawnictwo C.H. Beck (n.d.). Zmiany w VAT wprowadzane od 1.4.2020 r. Retrieved from [accessed 11.02.2020].



Download data is not yet available.