The Taxation of Agriculture in the Republic of Serbia as a Factor of Development of Organic Agriculture

Goran Milošević, Mirko Kulić, Zvezdan Đurić and Olivera Đurić
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Goran Milošević: Faculty of Law, University of Novi Sad, Trg Dositeja Obradovića 1, 21000 Novi Sad, Serbia
Mirko Kulić: Faculty of Law for Commerce and Judiciary in Novi Sad, University Business Academy in Novi Sad, Geri Karolja 1, 21000 Novi Sad, Serbia
Zvezdan Đurić: School, Belgrade Business and Art Academy for Applied Studies, Kraljice Marije 73, 11000 Belgrade, Serbia
Olivera Đurić: School, Academy for Applied Studies, South Serbia, 16000 Leskovac, Serbia

Sustainability, 2020, vol. 12, issue 8, 1-17

Abstract: Agricultural activity is very important for every country that strives to create a stimulating, stable, abundant, sustainable and equal business environment for all market participants. By striving for sustainable economic development and growth, as well as preservation of the ecosystem, organic agricultural production aims to produce high-quality food. Within the socio-economic space, the role of the state as a regulator of production and market relations is indispensable. The state often uses fiscal policy as an instrument for the regulation of relations in the sphere of production and trade. The level of the tax burden is of vital importance for achieving a sustainable level of agricultural development. From the aspect of the Serbian economy, the taxation of agriculture in the future period must be based on a system of tax incentives for organic production. In the long run, this can increase the volume of organic production and the use of healthy food in human nutrition.

Keywords: agriculture; organic production; land; taxation; tax incentives; income; revenue; property (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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