Use this url to cite publication: https://hdl.handle.net/20.500.12259/58532
Is fairness principle infringed in taxation of agricultural activity?
Type of publication
Straipsnis kitame recenzuojamame leidinyje / Article in other peer-reviewed edition (S5)
Title
Is fairness principle infringed in taxation of agricultural activity?
Is part of
Essential problems with taxation of agriculture / edited by Marcin Burzec, Paweł Smoleń. Lublin : Wydawnicrwo KUL, 2017
Date Issued
| Date |
|---|
2017 |
Publisher
Lublin : Wydawnicrwo KUL
Extent
p. 253-264
Abstract (en)
It is obvious that the special treatment of agriculture is widespread and Lithuania is no exception. Taxation of farmers' incomes from agriculture uses a special minimized rate of income tax. For example, there are special arrangements for social security contributions for farmers activity in agriculture. There are only symbolic taxes on inputs on fuel used for farming purpose that, in effect, greatly reduce the costs of agricultural production and benefit incomes. In short, we will review the tax rates for agricultural activity.
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Coverage Spatial
Lenkija / Poland (PL)
Date Reporting
2018
ISBN (of the container)
9788380614048
Other Identifier(s)
VDU02-000022314
Access Rights
Apribota prieiga / Restricted Access