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Abstract

The paper presents the relationship between the agricultural tax and the financial results achieved in individual farms. The amount of agricultural tax noticed insignificant share in relation to financial results of farms and it could be ascertained as generally low fiscal burden. The study included individual farms participating in the FADN farm accounting. In the analyzed period 2004-2009 did not noticed uniform trend in the fiscal burden of farms according to basic categories of financial results in aspect of their economic strength and type of farming.

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