The evolution of the fiscal system

Taxation plays one of the most important roles when it comes to decisions of an agricultural holding. The fear of farmers' failure is accentuated by taxation, due to the lack of information sources that will bring them to a degree of awareness. This paper will address the impact of tax systems on the actors in agriculture, but also on the national budget and how they were affected from economic and social point of view. At the same time, it will be presented the method of calculating the income tax on agricultural activities, which, according to Article 71 of the Fiscal Code, is established on the basis of the income norm, introduced in 2013, initially at national level, afterwards from 2014 established at the county level, whether or not proof of product valorisation is made. There are also income from tax-exempt agricultural activities, which will be mentioned in this paper. The single rate was a rule in the mid-nineteenth century in all industrialized countries, and the idea of the unique quota was returned several times later. However, to date, strong Western economies have not gone back to the single quota regime. The tax system must take into account the economic issues of the time it is applied. Among the taxation systems used at international level, the progressive one is considered the one that best fits the tax requirements.