Management Theory and Studies for Rural Business and Infrastructure Development, Volume 38, Number 3

The optimal tax system of the farmers formation

Astrida Miceikienė, Erika Besusparienė

Abstract

Detailed research about optimal tax systems of the farmers, which promotes the economic viability of farms, competitiveness and sustainability, are not made. The problem – what is the optimal tax system of the farmers and what kind of principles and criteria should be applied to determine the optimal tax system of the farmers. After performing the optimal tax system theoretical analysis, adjusting the concept and identifying development direction of the optimal tax system, farm taxation problems, the purpose of the research is to develop theoretical model of optimal tax system of the farmers. An existing tax system of the farmers is not optimal, because maximum level of income in the country is not guaranteed by the impact of moral hazard on tax structure, as well as there are no ensure of a welfare-maximizing for farmers, insufficient investment in human capital and low environmental problems challenges.

JEL Codes: H20, H21, H23.

Keyword(s): taxes, tax system, optimal tax system, farmer's tax,family farm


Full Text: PDF



DOI: http://dx.doi.org/10.15544/mts.2016.21

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Management Theory and Studies for Rural Business and Infrastructure Development eISSN 2345-0355

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