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Author(s): Joanna Średzińska, Agnieszka Kozera, Aldona Standar

Title: Taxes Imposed on Farms in the European Union – a Synthetic Approach

Source: International Scientific Days 2018 :: Towards Productive, Sustainable and Resilient Global Agriculture and Food Systems :: Proceedings

ISBN: 978-80-7598-180-6


Publisher: Wolters Kluwer ČR, Prague

PY, pages: 2018, 1451-1461

Published on-line: 2018-11-09

Language: eng

Abstract: The main purpose of this paper is to assess the level of taxes imposed on farms in European Union countries. Due to multidimensional nature of the issue under consideration, the level of EU farm taxation was assessed with taxonomic methods (structural classification methods). The empirical study was based on 2013-2015 FADN data. To illustrate the differences between taxes imposed on farms in EU countries, a multidimensional analysis based on the Ward’s method was performed. To interpret the results of classification results, characteristic features were identified in typological classes. For that purpose, the pseudo-test of differences of means was calculated. Based on this study, the level of farm taxation was found to differ significantly across European Union countries. Countries with high farm taxation levels accounted for around one third of the examined population. The highest taxation burden was observed in Dutch, Italian and Danish farms, whereas the lowest taxes were imposed on British, Lithuanian, Slovenian, Swedish and Irish farms. However, some patterns were revealed by the empirical study. Farms dealing with higher taxation levels were economically stronger and usually had a small area of agricultural land. They followed an intensive production strategy and demonstrated higher management efficiency, as reflected by several aspects, including the relatively small share of EU operating subsidies in family farming incomes.

Keywords: agricultural tax, European Union, farm, taxation, taxes

JEL Classification: H21, Q14, Q18

Rights:Open Access :: Creative Commons BY-NC-SA 4.0 International Licence
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Toto dielo je publikované pod/This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International Licence.