INCIDENCE OF TAXATION ON THE ECONOMIC AND FINANCIAL SITUATION OF FARMS IN THE EUROPEAN UNION

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 i...

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Bibliographic Details
Main Authors: Joanna Średzińska, Agnieszka Kozera, Aldona Standar
Format: Article
Language:English
Published: University of Life Sciences in Poznań 2019-10-01
Series:Journal of Agribusiness and Rural Development
Subjects:
Online Access:http://www1.up.poznan.pl/jard/index.php/jard/article/view/1131