| The objective of this analysis was to gain an insight into the following issues: which legal forms of agricultural enterprises have emerged in the transition process; what share they have in agricultural land; what their characteristics are; whether taxation has played a role in the choice of legal form. The report shows which legal forms of agricultural enterprises have developed in the countries studied, whether they are natural persons or legal persons, and the number of charter members and the minimum capital required. The paper also presents findings on liability and contingent liability to put up further capital, business management and auditing, profit sharing, the legal obligation to keep accounts, and other issues. The number of enterprises with... |
