Last modified: 2014-07-10
Specific taxation measures and concessions for farmers complicate the international comparison of the level of subsidies for agriculture and they can cause a competition imbalance. 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. Tax concessions and particularities are applied in the sphere of income taxes, real estate taxes, taxes on goods and value added tax. The measures taken in Czech Republic in connection with the economical crisis are mentioned in this context.