Is fairness principle infringed in taxation of agricultural activity?

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