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- Title
ŽEMĖS ŪKIO VALDŲ GRUPAVIMO MOKESČIŲ TIKSLAIS ALTERNATYVOS.
- Authors
Juškevičienė, Danutė; Lakis, Artūras
- Abstract
From the beginning of 2009 population engaged in the agricultural activity by the purposes of the state social insurance and health insurance contributions, as well as the personal income tax are grouped under their controlled holding economic size, measured in European Size Units (ESU). In the current national tax system, holding size has influence on the situation of the owner (owners) in the special grouping schemes of the population engaged in the agricultural activity and is directly related to the payable tax amount and payment terms. For the owners of smaller holdings, the taxing terms are more favorable. For the tax purposes the same holdings economic size groups' limitary values are used. However, every individual tax system has different schemes of the groups. Under the current legislation, for agricultural income in Lithuania is classified income from the services to agriculture, listed in the special order of the Minister of Agriculture, and fishery income. Therefore, income from the services to agriculture and fisheries income are included in to the overall holding size calculations. The paper presents the grouping of agricultural holdings for tax purposes in alternative systems, formed by using different economic and quantitative indicators, research results, evaluated the potential consequences of the changes in grouping system, and partial mitigation proposals of the negative consequences.
- Subjects
LITHUANIA; AGRICULTURAL policy; TAXATION; FISHERIES; HOLDING companies; ECONOMIC forecasting; CIVIL service
- Publication
Management Theory & Studies for Rural Business & Infrastructure Development, 2010, Vol 22, Issue 3, p66
- ISSN
1822-6760
- Publication type
Article