European and National Funds and Land Tax | ЕВРОПЕЙСКИ И НАЦИОНАЛНИ ФОНДОВЕ И ДАНЪК ЗА ЗЕМЯТА
2010
Bachvarova, S., Agricultural Academy, Sofia (Bulgaria)
Based on statistical data the impacts of Common Agricultural Policy CAP application on the development of Bulgarian agriculture have been analyzed. Two opposing tendencies have been identified: a decrease of fallow land area, an increase of purchased and registered agricultural machinery and equipment, a consolidation of the average size against the number of farms and, on the other hand, another trend of constant decrease in the number of all livestock categories has been shown. The reasons behind these trends have been pointed out. The option for the agricultural land tax introduction in Bulgaria, as an element of the state fiscal policy, and its possible influences on the improvement of land use has been reviewed. Considerations of land tax adherents and opponents have been compared. The study subject was also the interrelation between the land consolidation and cadastre in the scope of fair land taxation. The conclusion was justified for the need of strategy for the Bulgarian agriculture development taking into account the major factors for raising its compatibility.
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