The Effect of Corporate Income Tax of Agricultural Companies on National Budget ‒ the Case of the Slovak Republic [PDF]
Amfiteatru Economic, 2021 Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention being paid to many macroeconomic indicators (e.g.
Juraj Chebeň +3 more
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AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the ...
Monika Turek-Radwan, Bogusław Wacławik
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The Theory and Practice of Agricultural Income Tax in Pakistan and a Viable Solution [PDF]
The Pakistan Development Review, 1999 Pakistan has a history of taxing agriculture through the land revenue system. Being income and price inelastic, the replacement of the system with agricultural income tax is considered inevitable for meeting the financial needs of a growing national economy.
M. Ghaffar Chaudhry
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Gender and Tax Incidence of Rural Land use Fee and Agricultural Income Tax in Ethiopia [PDF]
, 2021 The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land ownership data from the Ethiopian Socioeconomic Survey 2018/2019.
Komatsu, Hitomi +3 more
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Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis [PDF]
E3S Web of Conferences, 2021 The article was completed on the topic “Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis.” In the article, the author discloses the features of taxation in agriculture in Russia and in a number of European ...
Barashyan Liana
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Determinants of Tax Revenue and Estimation of Tax Effort Trend in Iran [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2023 The significance of tax revenue as the primary source of government finance underscores the importance of accurately measuring tax efforts using unbiased methodologies.
Roghaye Shojaeddin +2 more
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TAX BURDENS AS AN INSTRUMENT FOR EQUALIZING FARM INCOMES [PDF]
Annals of the Polish Association of Agricultural and Agribusiness Economists, 2017 The aim of the article was to present the issue of income inequality among agricultural holdings andthe importance of the current system of taxation of agricultural activities for their equalization.
Piotr Gołasa
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The Taxation of Agriculture in the European Union Countries
Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego, 2018 The paper sets out the key principles for taxation of agriculture in selected European Union countries. The theoretical foundations of tax systems in the context of their functions and features specified as desirable in the literature are discussed.
Kinga Gruziel, Małgorzata Raczkowska
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The influence of cost taxes on the development of agriculture in Slovakia
Agricultural Economics (AGRICECON), 2002 The author deals with the influence of cost taxes on the development of agriculture, mainly those taxes, which have an important impact from the point of view of forming an entrepreneurial environment in agriculture.
J. Bojňanský
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Tax neutrality at leasing or rural farms
Ekonomia i Prawo, 2017 Motivation: One of the forms of investing by individuals is real estate. The scope of the quoted content including properties in the form of agricultural land. Until May 1, 2016, any individual could become the owner of agricultural land in Poland.
Violetta Skrodzka
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