Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/91229
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dc.contributor.authorBesusparienė, Erika-
dc.coverage.spatialLT-
dc.date.accessioned2019-05-18T05:45:38Z-
dc.date.available2019-05-18T05:45:38Z-
dc.date.issued2017-
dc.identifier.isbn9786094491238-
dc.identifier.otherVDU02-000052893-
dc.identifier.urihttp://www.ruraldevelopment.lt/doc/SANTRAUKOS_%20GERAS.pdf-
dc.descriptionPuslapiai nurodyti pagal pataisytą leidinį-
dc.description.abstractAgricultural 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 agricultureen
dc.description.sponsorshipVytauto Didžiojo universitetas-
dc.description.sponsorshipŽemės ūkio akademija-
dc.format.extentp. 288-289-
dc.language.isoen-
dc.relation.ispartofRural 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-
dc.subjectAgricultureen
dc.subjectsustainable agricultureen
dc.subjectsustainable taxationen
dc.subjecttaxationen
dc.subject.classificationTezės kituose recenzuojamuose leidiniuose / Theses in other peer-reviewed publications (T1e)-
dc.subject.otherEkonomika / Economics (S004)-
dc.titleSingularity of sustainable taxation in agricultureen
dc.typeconference paper-
dc.date.updated2019-03-13T13:56Z-
local.object{"source": {"code": "vdu", "handle": "52893"}, "publisher": {"other": ["Aleksandras Stulginskis University"], "list": false}, "db": {"clarivate": false, "scopus": false, "list": false}, "isbn": ["9786094491238"], "code": "T1e", "subject": ["S004"], "url": ["http://www.ruraldevelopment.lt/doc/SANTRAUKOS_%20GERAS.pdf"], "country": "LT", "language": "en", "area": "S", "original": true, "pages": 2, "sheets": 0.143, "timestamp": "20190313135620.0", "account": {"year": 2017, "late": false}, "na": 1, "nip": 0, "affiliation": [{"contribution": 1, "aip": 1, "rel": "aut", "org": [{"create": true, "contribution": 1, "name": "Vytauto Didžiojo universitetas", "id": "111950396", "level": "0", "type": "uni", "research": "1", "status": "1", "unit": {"name": "Žemės ūkio akademija", "id": "09", "level": "1", "type": "aka", "research": "1", "status": "1"}}], "id": "DD57AFC82690333B320086A4B146A9C5", "lname": "Besusparienė", "fname": "Erika", "status": "1", "name": "Besusparienė, Erika"}]}-
local.typeT-
item.fulltextNo Fulltext-
item.grantfulltextnone-
crisitem.author.deptBioekonomikos plėtros fakultetas-
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications
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