The Taxation of Agriculture in the European Union Countries

The paper sets out the key principles for taxation of agriculture in selected European Union countries. The theoretical foundations of tax systems in the context of their functions and features specified as desirable in the literature are discussed. EU agricultural taxation systems are presented in...

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Bibliographic Details
Main Authors: Kinga Gruziel, Małgorzata Raczkowska
Format: Article
Language:English
Published: Warsaw University of Life Sciences Press 2018-12-01
Series:Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego
Subjects:
Online Access:https://prs.sggw.edu.pl/article/view/2795