Tax as instrument of intervention policy in agriculture
1994
Podstawka, M. (Institute of Agricultural and Rural Development, Warsaw (Poland))
A correct taxation of agriculture can be effected by simultaneous levying of two taxes - the agricultural property tax and the tax on agricultural incomes. The part to be played by the agricultural tax in the action of agrarian transformations should be always considered together with other economic and organizational instruments of intervention policy pursued in agriculture. Fiscal policy also provides for tax reliefs and exemption from taxation act as an incentive to the development of definite production groups of farms
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