VAT and agriculture: lessons from Europe

Cnossen, Sijbren

doi:10.1007/s10797-017-9453-4

Cited by 12 publications

(10 citation statements)

References 9 publications

(10 reference statements)

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“…Farmers remain apprehensive of VAT due to the commonly held belief that this is a complicated tax. As observed by Kondraszuk and Jaworski [2017] and in some other countries, Cnossen [2018] concluded that farmers are often exempted from VAT on administrative or political grounds. However, this means that farmers are unable to discount the VAT paid on their inputs into agriculture.…”

Section: Research Resultsmentioning

confidence: 91%

The Agriculture Tax System and the Perspective of Its Changes in the Opinion of Farmers in the Warmińsko- -Mazurskie Voivodeship

Kisiel

Lizińska

Senyszyn

2019

aspe

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The research aim is to verify opinions among farmers in Poland about the current taxation system, and their willingness to possibly approve of reforms of taxes in agriculture. Direct research using a questionnaire was conducted in the second half of 2018 among 197 farm owners from four districts in the Warmińsko-Mazurskie Voivodeship. For about 1/3 of the farmers surveyed, introducing changes to the tax system would cause too much financial burden in relation to the level of income achieved. The farmers confirm the legitimacy of favouring agriculture in the taxation system, which they are not completely satisfied with in this form. At the same time, 55% of respondents were not ready to accept the new rules of system operation, while about 20% of respondents would be able to accept the reform. They pointed out various reform proposals, the best solution (34.52% of respondents) would be to liquidate the agricultural tax and replace it with a land tax (in the amount of 50% of the agricultural tax rate). According to 27% of respondents, the current tax system is adequate and does not require changes.

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Section: Research Resultsmentioning

confidence: 91%

The Agriculture Tax System and the Perspective of Its Changes in the Opinion of Farmers in the Warmińsko- -Mazurskie Voivodeship

Kisiel

Lizińska

Senyszyn

2019

aspe

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“…The low factor income of many Member States indicates that exempt farmers should not be burdened with VAT inputs and that the cost of enforcement for taxable farmers should be minimized. [11] Modern fiscal policy in the field of agriculture is not objective due to the use of only stimulating instruments of the tax mechanism. Its implementation over time led to a violation of the structure of agricultural production and the competitive environment, a differentiation of the level of tax burden on producers of various forms of business and specialization of production, and a lack of sources of replenishment of local budgets.…”

Section: Discussion Of Resultsmentioning

confidence: 99%

Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis

Barashyan

2021

E3S Web Conf.

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The article was completed on the topic “Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis.” In the article, the author discloses the features of taxation in agriculture in Russia and in a number of European states. Conducts an analysis of the effectiveness of the current system and offers directions for its improvement. The experience of agricultural taxation in developing countries is examined, conceptual and practical problems related to different tax regimes are analyzed. The main problem in the study countries is the measurement of (actual) agricultural income. Various measures of estimated income were used with varying success. In this article, the issues of legal regulation of agricultural taxation in Russia and abroad, the right to use nature in agricultural activities were investigated, the problems of regulatory support for rational environmental use in agriculture were identified, and the directions for optimizing the legislative regulation of the use of natural resources for agricultural activities were determined.

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“…VAT is an effective tool for the economy for several reasons. Author Cnossen [6] argues that, in general, VAT reduces the marginal cost of public finances and is thus an effective tool for increasing the tax ratio of countries that have included VAT in their tax system. According to author Adhikari [7], the effectiveness of VAT is also based on the assumption that this tax is designed effectively and is well enforceable.…”

Section: Introductionmentioning

confidence: 99%

Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study

2021

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Pricing is a complex process that is influenced by many factors, which companies must constantly take into account when creating prices. The final selling price is formed by various influences, including the impact of value added tax (VAT). This tax affects all final consumers, but it also affects the businesses themselves in setting their sales prices. The main goal of this paper is to analyze the impact of VAT on pricing and to prove the fact that VAT values affect both the payer and the non-payer of VAT, if they buy from the VAT payer. The purpose is to point out the difference in the selling price between these two entities and thus to prove the influence of VAT on their pricing. In this paper, the methods of induction and deduction were used, as well as methods of analysis and synthesis. Based on the performed analyzes, we proved the influence of VAT on the pricing of both the payer and the non-payer of VAT, while the difference is observable in the amount of their selling price and tax liability.

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VAT and agriculture: lessons from Europe

Cited by 12 publications

References 9 publications

The Agriculture Tax System and the Perspective of Its Changes in the Opinion of Farmers in the Warmińsko- -Mazurskie Voivodeship

The Agriculture Tax System and the Perspective of Its Changes in the Opinion of Farmers in the Warmińsko- -Mazurskie Voivodeship

Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis

Value Added Tax and Its Influence on Pricing and Price Decision Making of Companies – A Case Study

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