Use this url to cite publication: https://hdl.handle.net/20.500.12259/104854
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Singularity of sustainable taxation in agriculture
Type of publication
Straipsnis konferencijos medžiagoje Web of Science duomenų bazėje / Article in conference proceedings in Web of Science database (P1a1)
Title
Singularity of sustainable taxation in agriculture
Is part of
Rural development 2017 [elektroninis išteklius]: bioeconomy challenges : proceedings of the 8th international scientific conference, 23-24th November, 2017, Aleksandras Stulginskis University. Akademija : Aleksandras Stulginskis University
Date Issued
Date Issued | Start Page | End Page |
---|---|---|
2017 | 909 | 916 |
Publisher
Akademija : Aleksandras Stulginskis University
Extent
p. 909-916
Field of Science
Abstract
Agricultural sector is different from industrial or service sectors due to its specific functions, i.e. food function, social function, economic situation on country growth function, environmental function. These functions of agricultural sector include three dimensions (economic, social, environmental), which are closely connected with the conception of sustainable development. Therefore, the taxation system of agricultural sector has been orientated to sustainability. The research direction of sustainable taxation is relevant. This research direction leads to opportunities to find the sustainable taxation system effect to the sustainable development of agriculture. The paper aims at disclosing the singularity of sustainable taxation in agriculture. To investigate the theoretical aspect of the specificity of agricultural business in the context of taxation and singularity of sustainable taxation, systemic analysis and synthesis of theoretical insights of foreign and local scientific literature as well as the methods of induction and deduction have been applied. Theoretical research results helped to identify singularity of sustainable taxation in agriculture, which encompasses three dimensions (economic, social, environmental) with different characteristics. This taxation system contributes to the goals of the development of sustainable agriculture.
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Coverage Spatial
Lietuva / Lithuania (LT)
Description
eISSN 2345-0916; eISBN 9786094491283