@article{Gebeltova:146280,
      recid = {146280},
      author = {Gebeltova, Zdenka and Pletichova, D.},
      title = {Proposal of the Creation of Resources for the Maintenance  of the Production Capability of the Agricultural Land Fund  by Way of Tax Savings},
      journal = {AGRIS on-line Papers in Economics and Informatics},
      address = {2012-12-15},
      number = {665-2016-44935},
      series = {2012},
      pages = {12},
      month = {Dec},
      year = {2012},
      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”.},
      url = {http://ageconsearch.umn.edu/record/146280},
      doi = {https://doi.org/10.22004/ag.econ.146280},
}