TAX PREFENRECES AS A FORM OF STATE SUPPORT FOR FARMERS

Georgi Gerganov and Violeta Blazheva ()
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Georgi Gerganov: D. A. Tsenov Academy of Economics
Violeta Blazheva: D. A. Tsenov Academy of Economics

Business Management, 2015, issue 3, 3

Abstract: The vital importance of agricultural production and the interweaving of economic and biological processes determine the need of more state intervention in carrying out the agricultural policy in our country. This policy is implemented by government assistance, government subsidies and grants and tax relief (preferences). This article characterizes tax preferences as assistance for investments in tangible and intangible assets on farms involved in primary agricultural production. On this basis, the authors offer options for accounting entries in in case of reporting retention of corporate tax and analyse its impact on financial result.

Keywords: government assistance; government subsidies; grants; agricultural sector; tax relief (preferences) (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:dat:bmngmt:y:2015:i:3:p:3

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