The Taxation of Agriculture in the European Union Countries

Gruziel, Kinga; Raczkowska, Małgorzata

doi:10.22630/prs.2018.18.4.107

Cited by 5 publications

(2 citation statements)

References 3 publications

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“…The attitude of a given state towards agriculture (in a form of support or neutrality) affects the selection of the relevant tax model. In the case of European countries, three groups of countries can be identified in this regard (Burzec, 2018;Gruziel and Raczkowska, 2018). Taxation of agriculture in Poland has changed according to historical conditions (Podstawka, 1995).…”

Section: The Phenomenon Of Fiscalism In the Context Of Agricultural Tmentioning

confidence: 99%

Economic Situation of Milk Producers and Their Opinions Regarding Taxation of This Agricultural Activity

Zuba‐Ciszewska¹,

Pomorski²

2020

Zagadnienia Ekonomiki Rolnej / Problems of Agricultural Economi

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For many years, Poland has been looking for a new taxation structure for income from agricultural activities in place of the agricultural tax which is still a basic burden for Polish farms. The study presents the results of the tax awareness analysis carried out in the selected group of farmers i.e. those involved in the cow's milk production (32), so as to conclude, on this basis, on the assessment of tax fiscalism among this professional group. Tax burdens, both within the entire taxation system, as well as within new tax solutions, are perceived and expressed in a subjective way. The overall assessment of the tax system in terms of social expectations and reactions is dependent on, inter alia, the level of education of taxpayers, legal awareness, prevailing attitudes towards taxation. The results of the presented studies have shown a low level of tax awareness among farmers. The primary source of knowledge on taxes, including tax reliefs, are other farmers and information from tax authorities. The fiscal burden of taxes paid for the analysed group of farmers is not large. Few of them consider the following taxes as at least significant fiscal burden: agricultural tax (21.9%), real property tax (21.9%) or forestry tax (3.1%). According to the surveyed, the reasons for non-payment of taxes are mainly economic. The respondents consider the agricultural tax structure as appropriate. Most of the surveyed (56.3%) hold a negative attitude towards introducing the income tax on farmers and their agricultural activity. If it was to be introduced, it should be accompa-

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Section: The Phenomenon Of Fiscalism In the Context Of Agricultural Tmentioning

confidence: 99%

Economic Situation of Milk Producers and Their Opinions Regarding Taxation of This Agricultural Activity

Zuba‐Ciszewska¹,

Pomorski²

2020

Zagadnienia Ekonomiki Rolnej / Problems of Agricultural Economi

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“…Several studies [65][66][67][68] have highlighted that there are two main agricultural taxation models, namely the Anglo-Saxon taxation model (ASTMAg), applied in the United States and the United Kingdom, and the Continental European countries' taxation model (EUT-MAg). The ASTMAg model provides for the taxation of agricultural activities on the basis of the income tax principle and the taxation is the same as for non-agricultural activities.…”

Section: Introductionmentioning

confidence: 99%

Debt Sustainability Assessment in the Biogas Sector: Application of Interest Coverage Ratios in a Sample of Agricultural Firms in Italy

Iotti,

Manghi,

Bonazzi

2024

Energies

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The biogas sector in Europe and Italy is attracting growing investment, combining agricultural activity, the circular economy, and renewable energy production. Firms in the sector widely use debt capital and, for this reason, there is a need to evaluate the structure of investments, financing, and debt service capacity calculated by applying interest coverage ratios (ICRs). ICRs are widely used by banks in granting loans, and calculation of ICRs allows managers and policy makers to correctly evaluate firms’ performance in the sector. In this research, based on a sample of 160 observations, the structure of investments and sources of financing of firms in the biogas sector, operating in northern Italy, are analyzed. ICRs are calculated with different approaches to establish which ICRs provide the most reliable results in the application. The research analyzes the correlations and highlights significant differences between ICRs. The research highlights some important findings: (a) the NWC is negative in 109 out of 160 observations and, therefore, constitutes a source of financing in the majority of observations; (b) ICRs based on EBITDA and CF are above the threshold value of “1” in 143 and 145 observations, respectively, while ICRs based on EBIT, OCF, and UFCF are above the threshold value of “1” in 132, 133, and 122 observations, respectively. The research allows the conclusion that the ICRs based on EBITDA and CF tend to overestimate results; ICRs based on EBIT, OCF and UFCF are preferable, and can therefore be applied by managers, banks, and policy makers and be used as debt covenants. For the calculation of the repayment of the NFP, the research has highlighted that ICRs in which the cost of the debt is deducted from the numerator are preferable. The research can thus be usefully applied and expanded to other territories, or by considering a larger sample with the aim of inferring conclusions of general validity.

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Legal Basis for State Support of Agriculture in Foreign Countries

Sapozhnikova

Chistova

2023

Lecture Notes in Networks and Systems

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The Taxation of Agriculture in the European Union Countries

Cited by 5 publications

References 3 publications

Economic Situation of Milk Producers and Their Opinions Regarding Taxation of This Agricultural Activity

Economic Situation of Milk Producers and Their Opinions Regarding Taxation of This Agricultural Activity

Debt Sustainability Assessment in the Biogas Sector: Application of Interest Coverage Ratios in a Sample of Agricultural Firms in Italy

Legal Basis for State Support of Agriculture in Foreign Countries

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