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Type of publication: conference paper
Type of publication (PDB): Tezės kituose recenzuojamuose leidiniuose / Theses in other peer-reviewed publications (T1e)
Field of Science: Ekonomika / Economics (S004)
Author(s): Besusparienė, Erika
Title: Singularity of sustainable taxation in agriculture
Is part of: Rural Development 2017 [elektroninis išteklius]: Bioeconomy Challenges : The 8th international scientific conference, 23-24th November, 2017, Aleksandras Stulginskis University : abstracts book. Akademija : Aleksandras Stulginskis University, 2017
Extent: p. 288-289
Date: 2017
Note: Puslapiai nurodyti pagal pataisytą leidinį
Keywords: Agriculture;sustainable agriculture;sustainable taxation;taxation
ISBN: 9786094491238
Abstract: Agricultural sector is different from industry 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 dimension (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 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
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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