Make price support rule based, linking it to an objective measure, such as border prices and with sufficient average difference between intervention and market prices to allow the market to operate. Limit price support to key commodities. Discontinue distortionary and opaque support given by state agencies. As signatory to the WTO agreements, Poland has abandoned quantitative import restrictions and variable levies, but is allowed tariff protections similar to those of most WTO countries. The tariff does not apply to durum wheat, maize and soybeans.
Export subsidy is paid from domestic consumer levy.
No income tax on revenue from most agricultural operations. Zero VAT rate on agricultural products to be maintained at least till 1998, to allow for creation of VAT collecting rural institutions. Agriculture derived income above a threshold should be taxed. Introduce VAT on inputs and products so as to comply with EU tax rules. Levy agricultural tax only on land actually under production, so as to create incentive for voluntary set aside.