THE COMPETITIVENESS OF AGRICULTURE TAX SYSTEMS ON THE EXAMPLE OF SELECTED EU STATES
Journal Title: Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu - Year 2017, Vol 0, Issue 6
Abstract
The aim of hereby work was to present the definition of tax competition that can be found in the literature on the subject as well as indicate its effects on the functioning of agriculture taxation systems. Furthermore, it also presents the main assumptions of the agriculture taxation systems applicable throughout the EU as well as identifies main tax structures that can be deemed identical in a majority of EU tax systems. On the basis of the conducted analysis, it is possible to recognize similarities between tax systems regarding agricultural tax income. Basically, the income arising from agricultural activities is subject to income tax and the differences relate to the solutions adopted in terms of determining income. Hence, applying special tax solutions for agricultural income tax can be regarded as solutions that support tax competitiveness both internally (agriculture in relation to other sectors of the economy) and internationally. But comparted the form of tax preferences used in the analyzed countries it can be concluded that the Italian agriculture taxation is the easiest. However, taking into account the possibilities of supporting the development of agriculture, the most competitive solutions are found in the German taxation model.<br/><br/>
Authors and Affiliations
Kinga Gruziel
Keywords
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