The paper contains results of empirical research concerning farmers’ attitude to wards VAT and its versions. Research was conducted among farmers. Taking these results under consideration, it turns out that the majority of farmers do not perceive advantages following from the great potential of VAT. Hence, they prefer simple solution, that is the flat rate scheme. It results also from the economic weakness of farms which do not experience considerable benefits from the normal system of VAT. Research’s results support the thesis that in general, only buoyant farmers who invest a lot and develop their activity, use normal tax scheme. Zadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę.