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Type of publication: research article
Field of Science: Teisė / Law (S001)
Author(s): Čerka, Paulius;Grigienė, Jurgita
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
Extent: p. 253-264
Date: 2017
Keywords: Agricultural activity taxes;Farmers' social contributions;Fairness principle set
ISBN: 9788380614048
Abstract: 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
Affiliation(s): Privatinės teisės katedra
Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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