Economic development is associated with changes in the use of available production factors, including land. Under the Common Agricultural Policy of the European Union, land resources are no longer only a factor of agricultural production but they have become also a source of public goods. The aim of this article is to identify whether convergence processes in the development of agricultural land structures in the EU-25 take place in connection with the functioning of agriculture in the EU Member States under the CAP.

This paper presents the issues of land resources on dairy farms of various scale of production. Using a dynamic scope, it analyses the shaping of parameters such as the area of own and rented land, share of rented land in the whole area of land, share of arable land, and the technical development of land factor in accordance with the number of dairy cows. Distinct dependencies between the shaping of parameters and the scale of production have been observed in the research. Data from the Polish FADN for the years 2004-2009 were used in the paper.

Since the economic recession in Latvia, the national debt in September 2010 amounted to 4.717 billion lats. The study confirms significant impact of downward trends of the economy of Latvia on the national budget performance indicators in 2009. One of the most commonly mentioned and controversial indicator is the real estate tax that has to be imposed also on the land. The aim of this study is to analyse and assess the system of the Land Fund of Latvia and features of tax application.