Tax encumbrance of agricultural land in the SR [Slovak Republic] and in the EU countries
2001
Buday, S. (Vyskumny Ustav Ekonomiky Polnohospodarstva a Potravinarstva, Bratislava (Slovak Republic))
Development of the assessment including its specific feature used for the agriculture has been marked by several changes till now. To increase the economic efficiency of the assessment was the main purpose of these changes. During 1993-1998, a large number of arrangements was realised within the framework of the assessment reform in order to respect the natural and biological specificity of the agriculture. In spite of these arrangements, some of questions have remained without solution yet. It regards mainly specification of the tax base and the adjustment of the percent rate for the arable land, pastures and meadows.
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