Vplyv polohy pozemku na naklady, zisk a dane z pozemkov.
1995
Borekova B. | Horobova M.
The current system of agricultural land rent taxation in Slovakia is based on the land value. The value is computed for each land unit of different quality according to the so-called Anual Gross yearly rent effect. Agricultural enterprises did not achieve the planned Gross rent effect because of high input prices and inadequate output prices. The goal of this paper is to compute above-normal rental charges by the property tax. Because of the low Gross rental effect, the model enterprise had to pay 259 Sk per ha more in land tax than was originally assumed. Next, the calculations on rental costs by location showed that the distance of land from the farm yard has a significant influence on costs of production. In the model, profit from land located 15 km from the farm yard fell from 3,875 Sk to 717 Sk. This fact confirms the great influence of land location on land rental rates, on land use and (in the case of the same tax rate) on land tax.
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