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The taxation of agricultural land with the use of multi-criteria analysis
agricultural land multi-criteria analysis land taxation tax entity tax on acquisition of immovable property transfer for consideration
2016/6/3
The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals w...
Taxation of exports – theory and practice
developing countries efficiency loss primary agricultural products
2015/5/4
Taxation of export has been used by many countries. As of June 2014, there are 53 member countries of the WTO using export tariffs or taxes. Theoretically, a large country which is able to influence t...