The concept of agricultural land as the subject of agricultural tax
Prawo Budżetowe Państwa i Samorządu, 2020 This article concerns the analysis of the scope of the agricultural tax in question. The research which has been carried out has led to the conclusion that the narrow methodology of determining basis for the assessment of agricultural classification as agricultural land leads to a discrepancy between the actual facts and data in real estate databases ...
Wojciech Gonet
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TAXING AGRICULTURAL LAND [PDF]
Agrekon, 1987 Desirable features of a tax on agricultural land are that it is not a disincentive to effort, it does not distort resource allocation, it does not increase food prices and evasion is not possible. A land tax on these grounds is superior to an income tax. The tax, however, must be acceptable to the community.
Nieuwoudt, W. L., Nieuwoudt, W. L.
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Tax Sustainability in Ukraine: A Case of Agricultural Companies
Economies, 2022 The purpose of this article is to study the tax sustainability of agricultural companies in Ukraine. This article developed the following working hypotheses, which were derived from the main purpose of the study. The methodology for the assessment of tax
Svitlana Boiko +3 more
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Tax policy directions for improving the taxation of agricultural producers
Экономика и управление, 2022 Aim. The presented study aims to propose major directions for improving the taxation of the agro-industrial complex in the context of new sanctions. Tasks.
E. S. Tishchenko, Yu. A. Kleymenova
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Unified agricultural tax as an indicator of the dynamics of agricultural development in the Russian Federation [PDF]
E3S Web of Conferences, 2021 Taxation of the agricultural sector continues to be one of the main directions of development of the tax policy of the Russian Federation. On the one hand, taxes in agriculture perform to a greater extent a stimulating function, being the main economic ...
Sivolapenko Elena +2 more
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TAXATION OF AGRICULTURAL ACTIVITY IN POLAND: THE CURRENT STATE AND FUTURE PROSPECTS
Polityki Europejskie, Finanse i Marketing, 2020 This study is a response to an ongoing debate on changes in the taxation of agricultural income. The current taxes applicable to farms in Poland do not concern income per se – they are property taxes which include: agricultural tax on land, forestry tax ...
Marian Podstawka, Łukasz Podstawka
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The Hungarian tax regulation on the land and agricultural activity [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2017 This study examines the Hungarian tax law regulations regarding agricultural activities and the tax law status of arable land. The examination focuses on three tax categories since the scope of this study does not make it possible to perform a thorough ...
Nagy Zoltán B.
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Government Tax Regulation in the Agricultural Sector in Conditions of Import Substitution Policy
Финансы: теория и практика, 2023 The relevance of the research is defined by the promotion of food security improvement for Russia and the importance of government regulation in this process.
M. E. Kosov +2 more
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The importance of a realistically determined amount of tax on property rights relating to the ownership of agricultural land in the Republic of Serbia adopted by tax authorities of local self-government units [PDF]
Ekonomika Poljoprivrede (1979), 2021 It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture.
Popović Slobodan +7 more
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SELECTED DETERMINANTS OF MUNICIPAL TAX POLICY TOWARD FARMERS IN POLAND, 2018-2025 [PDF]
Annals of the Polish Association of Agricultural and Agribusiness EconomistsIn contemporary economies, there is no single universal model of fiscal policy. Tax systems are highly diverse and require continuous adaptation to changing economic conditions.
Adam Drab
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