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Autor
Średzińska Joanna (Poznan University of Life Sciences, Poland), Kozera Agnieszka (Poznan University of Life Sciences, Poland), Standar Aldona (Poznan University of Life Sciences, Poland)
Tytuł
Incidence of Taxation on the Economic and Financial Situation of Farms in the European Union
Źródło
Journal of Agribusiness and Rural Development, 2019, z. 3 (53), s. 257-265, tab., bibliogr. 28 poz.
Słowa kluczowe
Gospodarstwa rolne, Sytuacja finansowa, Sieć Danych Rachunkowości Rolnej (SDRR), Metoda TOPSIS
Arable farm, Financial situation, Farm Accountancy Data Network (FADN), Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS)
Uwagi
streszcz., summ.
Firma/Organizacja
Unia Europejska (UE)
European Union (EU)
Abstrakt
In EU countries, agricultural taxation is of major importance for the competitiveness of economic operators active in the agriculture sector. In many countries, the implementation of non-fiscal objectives plays an essential role in preferential tax regimes targeted at the agricultural sector. This is because the adopted tax regime concept impacts the targets, structure and intensification of agricultural production and, as a consequence, affects the economic and financial performance of farms and other aspects. The main purpose of this paper was to specify the quantitative relationships between taxation levels and the economic and financial situation of farms in European Union countries. The empirical study was composed of two stages. The first stage was a synthetic assessment of farm taxation levels in the EU. For that purpose, TOPSIS (Technique for Order Preference by Similarity to an Ideal Solution) was used to develop a synthetic indicator used as a basis to arrange the countries and identify the types of farm taxation levels. The types of EU countries grouped by farm taxation levels became the starting point for an analysis of the relationship between taxation and the farms' economic and financial situation. The sub-indicators of the farms' economic and financial situation were presented for the typological classes concerned, including sub-indicators of production potential, production intensity, incomes, farm subsidies, indebtedness and investments. The empirical study was based on 2013-2015 FADN data (average figures). (original abstract)
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Bibliografia
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Cytowane przez
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ISSN
1899-5241
Język
eng
URI / DOI
http://dx.doi.org/10.17306/J.JARD.2019.01131
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