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ESTIMATION OF TAX BASE IN PERSONAL INCOME TAX AS A FORM OF SUPPORT FOR AGRICULTURE IN GERMANY Abstract : Taxes in most EU countries are designed to financially support farms through lower tax rates. The preferential tax allowances and exemptions motivate farmers to undertake specific activities, in accordance with the main objectives of the agricultural policy. As a result of such activities, the agricultural sector receives additional support, which officially is not subject to public control, at the same time contributing to a considerable burden of EU budgets. The aim of the article is to evaluate the selected tax expenditures addressed to farmers, contained in the German personal income tax. The paper is an attempt to answer the question, whether the method for estimating income from agricultural production used in the German personal income tax law has an impact on reducing tax burdens of farm owners and what the consequences are for the agricultural sector, especially in the area of changes in the area structure of farms

Author

Listed:
  • Renata BUDLEWSKA

    (University of Białystok, Poland)

  • Ryta DZIEMIANOWICZ

    (University of Białystok, Poland)

Abstract

No abstract is available for this item.

Suggested Citation

  • Renata BUDLEWSKA & Ryta DZIEMIANOWICZ, 2015. "ESTIMATION OF TAX BASE IN PERSONAL INCOME TAX AS A FORM OF SUPPORT FOR AGRICULTURE IN GERMANY Abstract : Taxes in most EU countries are designed to financially support farms through lower tax rates. T," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 4(Special I), pages 1-39, august.
    • Handle: RePEc:scm:ecofrm:v:4:y:2015:i:s1:p:39
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    References listed on IDEAS

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    1. Neil E. Harl, 1969. "Do Legal and Tax Rules Favor Large-Scale Agricultural Firms?," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 51(5), pages 1381-1392.
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