Fiscalita e catasto [rurale in Italia].
1984
Abbozzo P.
After a brief historical survey of taxation in Italian agriculture, the author points out that agricultural taxation in Italy is based on a measure of average income referred back to a given census date. In a period of ever-increasing dynamism in agriculture, even the most recent legislation has not, in the author's opinion, succeeded in linking incomes calculated for tax purposes to those actually received, since the latter are determined not only by biological and environmental considerations, but also, and principally, by technological socio-economic and monetary factors. The author affirms that the cadastral survey is no longer suitable for a correct and modern system of taxation and proposes taxation based on farm accounts: the cadastral survey should fulfil many other purposes, the most important of which is that of proof of ownership.
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