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TAX POLICY ISSUES - TAXATION OF HUNGARIAN AGRICULTURAL ACTIVITY AgEcon
Molnar, Barna; Goda, Matyas; Kocsis-Andrasik, Agnes.
In modern market economies the majority of state revenues is derived from taxation. Since 1988 the Hungarian regulations on taxation follow the practices of developed countries. The system of burdening is focused/based more and more on consumption instead of production as a result of tax reforms. The different types of enterprises and their activities are subjected to various taxation rules. Unfavourable conditions in agriculture (higher risk, lower profitability) are controlled through the adjustments or reduced tax rates and application of various kinds of tax allowances. The study examines both the theoretical and practical elements of income taxation in the enlarged Europe, particularly the tax schemes employed in Hungary’s agriculture in the period...
Tipo: Journal Article Palavras-chave: Taxation hole; Primary producers; European outlook; Adózási luk; Mezőgazdasági őstermelő; Európai kitekintés; Agricultural and Food Policy; Public Economics.
Ano: 2005 URL: http://purl.umn.edu/54411
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MARKET EXPECTATIONS OF ECOLOGICAL PRODUCTS IN HUNGARIAN ANIMAL HUSBANDRY AgEcon
Foldes, Fruzsina; Goda, Matyas; Molnar, Barna.
Within agricultural technologies the environment consciousness, environment saving approaches have become increasingly significant in recent years. The main objective of this trend is to find the proper balance within the human-plant-animal environment. In the last few years, rural policies also encouraged the sustainable way of production in agriculture. Organic farming is one of the opportunities of introducing these theoretical approaches into practise. The paper evaluates the results of a survey made of ecological animal keeping farms. It was found that producers were mainly motivated by their commitments to environmentalism. Considering prospects for the future – taking also aspects of profitability into account – they are optimistic about forthcoming...
Tipo: Journal Article Palavras-chave: Sustainability; Changes in consumption habits; Questionnary - fenntarthatóság; Fogyasztói szokásváltozások; Kérdőíves felmérés; Food Consumption/Nutrition/Food Safety; Livestock Production/Industries; Marketing.
Ano: 2005 URL: http://purl.umn.edu/54408
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