INPROFORUM 2009

Tax concessions as a part of support for agriculture
Václav Vilhelm

Language: cs
Last modified: 2014-07-10

Abstract


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.


Keywords


tax systems, tax concessions, social security systems, subsidies for agriculture

Full Text: PDF