Realization of national and UE agricultural policy, exemplified by mechanisms like taxes and direct payments, is extremely important from pint of view functioning Polish agriculture and its competitiveness. Direct payments constitute an increasing part of farm incomes and participate largely in financing modernization. On the other hand, tax charges are dramatically smaller and less significant. The article presents the results of studies related to determination of the ratio that exist between the received direct payment and taxes. Their share in total cost of running a farm was determined as well.