The paper presents rules of calculation and administrative service of direct payments in Poland after the accession to European Union. There is a description of payments campaign in the period of 2004–2006 together with Polish model characteristic considering big number of the farmers and changing forms of farms support. There is a presentation of legal foundation of current payments system and their realisation through the Agency of Restructuring and Modernisation of Agriculture (Polish paying agency). Moreover one can find the level of individual quota of payments different for various crops and plants. Then it is a proposed reform of payments calculation presented connected with introduction of Single Payment Scheme (SPS) detached from the production gradually implemented in all member countries of EU. The conclusion of the paper comprise possible directions of Common Agricultural Policy evaluation infl uencing the level and structure of direct payments.

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