El régimen de estimación objetiva para el cálculo de los rendimientos de las actividades agrarias

Manuel Martín García

Revista Espanola de Estudios Agrosociales y Pesqueros, 2000, issue 189, 28

Abstract: Se analizan, en este estudio, las diferencias entre las bases imponibles calculadas por estimación objetiva y las que resultarían por estimación directa, en las actividades agrarias. A tal efecto, se ha utilizado la información contenida en los resultados empresariales, publicados, de la Red Contable Agraria Nacional, para el período 1995-1997. Los resultados del análisis muestran la heterogeneidad de las ventajas fiscales que la estimación objetiva ofrece a los empresarios agrarios.....In this study we analise the differences between taxable basis calculated by objective estimation and the same basis obtained by direct estimation for the agricultural and livestock activities. For the purpose we use the information contained in the Managerial outcomes, published by the Agricultural, Fishering and Food Ministry related with 1995- 1997 (Farm Accounting Data Network). The results show the disparities between the fiscal advantages of the regime for the different agricultural activities

Keywords: Agricultural and Food Policy; Agricultural Finance; Livestock Production/Industries; Political Economy (search for similar items in EconPapers)
Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:ags:spreea:165042

DOI: 10.22004/ag.econ.165042

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