Keywords: organic food, consumption taxes, food market, Value Added Tax


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.


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How to Cite
Jarczok-Guzy, M. (2021). The IMPACT OF TAX INSTRUMENTS ON THE ORGANIC FOOD MARKET IN POLAND. Acta Scientiarum Polonorum. Oeconomia, 19(4), 59-68.