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Type of publication: Tezės kituose recenzuojamuose leidiniuose / Theses in other peer-reviewed publications (T1e)
Field of Science: Ekonomika / Economics (S004)
Author(s): Miceikienė, Astrida
Title: Farmers’ tax optimisation model
Is part of: Agrosym 2017 [elektroninis išteklius] : VIII International Scientific Agriculture Symposium, Jahorina, October 05-08, 2017, Bosnia and Herzegovina : book of abstracts / University of East Sarajevo [et al.]. East Sarajevo : Faculty of Agriculture, 2017
Extent: p. 1269-1269
Date: 2017
Note: 1 elektroninis optinis diskas (CD-ROM)
Keywords: tax;tax optimisation;tax system;farmer
ISBN: 9789997663290
Abstract: Viable production of food products is one of the priority goals of the EU’s rural development policy in the period 2014-2020 for promotion of farm sustainability, progress and integrated growth in rural areas. Support and taxes are the key factors stimulating these processes. In view of the post-2020 changes in the EU rural development policy, taxes in agriculture as an instrument of economic regulation are to become even more important. Specifics of taxation of agricultural business is centred on food assurance and quality, landscape maintenance, promotion of attractiveness of rural areas, preservation of environment and cultural values, assurance of biological diversity, population growth and creation of jobs in rural areas, supply of biofuel, and integration of youth into agriculture. Effective implementation of these directions pertaining to agriculture in terms of taxation is feasible by application of an optimum tax system to agriculture. Analysis of scientific literature has shown that tax systems applied by individual countries of the EU at present do not fully match the criterion of an optimal tax system, and there are certain issues in taxation of farmers’ farms that may be classified into four directions: insufficient promotion of investments into human capital by means of taxes, more effective maximisation of welfare functions by tax relief, addressing of environmental issues by means of environmental taxes, and minor effect of farmers’ social responsibility on the tax system. Theoretical model of optimal tax system for farmers’ farms is to be developed in the research to reflect the solutions to issues mentioned above and important links between the government, farmers, and business enterprises in the common effort to ensure that the issues are addressed. Novelty of this model is manifested in its holistic approach to solution of the issues mentioned by application of tax instruments
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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