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The Taxation of Agriculture in the Republic of Serbia as a Factor of Development of Organic Agriculture

Author

Listed:
  • Goran Milošević

    (Faculty of Law, University of Novi Sad, Trg Dositeja Obradovića 1, 21000 Novi Sad, Serbia)

  • Mirko Kulić

    (Faculty of Law for Commerce and Judiciary in Novi Sad, University Business Academy in Novi Sad, Geri Karolja 1, 21000 Novi Sad, Serbia)

  • Zvezdan Đurić

    (School, Belgrade Business and Art Academy for Applied Studies, Kraljice Marije 73, 11000 Belgrade, Serbia)

  • Olivera Đurić

    (School, Academy for Applied Studies, South Serbia, 16000 Leskovac, Serbia)

Abstract

Agricultural activity is very important for every country that strives to create a stimulating, stable, abundant, sustainable and equal business environment for all market participants. By striving for sustainable economic development and growth, as well as preservation of the ecosystem, organic agricultural production aims to produce high-quality food. Within the socio-economic space, the role of the state as a regulator of production and market relations is indispensable. The state often uses fiscal policy as an instrument for the regulation of relations in the sphere of production and trade. The level of the tax burden is of vital importance for achieving a sustainable level of agricultural development. From the aspect of the Serbian economy, the taxation of agriculture in the future period must be based on a system of tax incentives for organic production. In the long run, this can increase the volume of organic production and the use of healthy food in human nutrition.

Suggested Citation

  • Goran Milošević & Mirko Kulić & Zvezdan Đurić & Olivera Đurić, 2020. "The Taxation of Agriculture in the Republic of Serbia as a Factor of Development of Organic Agriculture," Sustainability, MDPI, vol. 12(8), pages 1-17, April.
    • Handle: RePEc:gam:jsusta:v:12:y:2020:i:8:p:3261-:d:346669
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    References listed on IDEAS

    as
    1. Mrdak, Gordana & Knezevic, Rade, 2014. "Land and Labor and Capital as a Condition for Development Economy," Ekonomika, Journal for Economic Theory and Practice and Social Issues, Society of Economists Ekonomika, Nis, Serbia, vol. 60(3), September.
    2. Gordana Mrdak, Rade Knezeviæ, 2014. "Land And Labor And Capital As A Condition For Development Economy," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-03, „Ekonomika“ Society of Economists, Niš (Serbia).
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    Cited by:

    1. Qiang Li & Ruotong Si & Sen Guo & Muhammad Ahmed Waqas & Baogui Zhang, 2023. "Externalities of Pesticides and Their Internalization in the Wheat–Maize Cropping System—A Case Study in China’s Northern Plains," Sustainability, MDPI, vol. 15(16), pages 1-15, August.
    2. Nikola Puvača & Vincenzo Tufarelli, 2022. "Sustainable Organic Agriculture for Developing Agribusiness Sector," Sustainability, MDPI, vol. 14(17), pages 1-3, August.
    3. Vuk Radojević & Mirela Tomaš Simin & Danica Glavaš Trbić & Dragan Milić, 2020. "A Profile of Organic Food Consumers—Serbia Case-Study," Sustainability, MDPI, vol. 13(1), pages 1-22, December.
    4. Hanna Górska-Warsewicz & Sylwia Żakowska-Biemans & Dagmara Stangierska & Monika Świątkowska & Agnieszka Bobola & Julita Szlachciuk & Maksymilian Czeczotko & Karol Krajewski & Ewa Świstak, 2021. "Factors Limiting the Development of the Organic Food Sector—Perspective of Processors, Distributors, and Retailers," Agriculture, MDPI, vol. 11(9), pages 1-22, September.

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