Particularities of Taxation in Agriculture

被引:0
|
作者
Vilhelm, Vaclav [1 ]
机构
[1] Ustav Zemedelske Ekon & Informaci, Slezska 7, Prague 12056 2, Czech Republic
关键词
tax concessions in agriculture; social security in agriculture;
D O I
暂无
中图分类号
F3 [农业经济];
学科分类号
0202 ; 020205 ; 1203 ;
摘要
Special taxation measures and concessions for farmers complicate the international comparison of the level of subsidies to agriculture and they can constitute competition advantage. There are separate systems of social security for farmers in some countries. Particularities of farmers' taxation in OECD countries are compared with the situation in the Czech Republic. The measures taken in Czech Republic in connection with the economical crisis are mentioned in this context.
引用
收藏
页码:311 / 314
页数:4
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