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Abstract

The article contains a proposal of the methodology for the creation of resources, monetary funds into agriculture by way of tax savings. Those are created by way of the utilization of items deductible from the tax base. The average official price of agricultural land for the cadastral area and a proposed “land rate” (3.3%) were used for the calculation of deductible items. The land rate was calculated as the inverse value of the return time for investments in agricultural land. The calculated tax savings according to the relevant tax rate and the amount of the deductible item constitutes the amount of CZK 306 - 388/ha of agricultural land depending on the type of business entity. The arisen savings correspond, for example, to the compensation for the cancelled TOP-UP (2010) payments for agricultural land. Other reserves within the current economic system (untaxed agricultural subsidies) could also lead, for example, to the protection of the agricultural land fund in terms of quantity and quality. The said results can be important not only from an information standpoint, but primarily from a methodological standpoint. The article was drawn up as part of VZ MSM 6046070906 “Economy of Resources of Czech Agriculture and Their Effective Utilization within Multifunctional Agricultural-Food Systems”.

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