The tax and accounting point of view in agricultural activities as regard smaller farms and ecology farming

DAŇOVÉ A ÚČETNÍ ASPEKTY ZEMĚDĚLSKÉ ČINNOSTI S PŘIHLÉDNUTÍM K MENŠÍM FARMÁM A EKOLOGIZACI ZEMĚDĚLSTVÍ

Jindřiška Kouřilová and Hana Čermáková
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Jindřiška Kouřilová: University of South Bohemia in České Budějovice
Hana Čermáková: University of South Bohemia in České Budějovice

Acta Universitatis Bohemiae Meridionalis, 2006, vol. 9, issue 2, 87-93

Abstract: The agricultural activities accounting as to in the EU countries so especially in USA is in a way segregated from the context common general rules of accounting. Every country itself put into effect of its tax policy having respect to this sector economy. Nevertheless all CAP plus market conditions they are practically similar. So get farmers the comparative advantage or disadvantage compared to the competition in a other country. Within the frame of existing possibilities it is necessary to identify these moments and to offer the stimuli to their solving. As a preferred need is the survey simplification useful for a farmers orientation, and to get a material for reasoned foundation to compensate unused possibilities concerning of existing tax influence, or to choose a way of income and expenditure presenting, contributing to optimal tax liability.

Keywords: agricultural accounting; income taxes; farm (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:boh:actaub:v:9:y:2006:i:2:p:87-93

DOI: 10.32725/acta.2006.025

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