This paper attempts to describe the situation of farmers' taxation in Greece and to understand th... more This paper attempts to describe the situation of farmers' taxation in Greece and to understand the consequences. This survey is based on questionnaires completed by 83 accountants working in rural areas. The main points of this research concern: the application of VAT, the income criteria, the adequacy or not of the information provided to the farmers on the part of the tax authorities, the related administrative decisions mainly from the Ministry of Finance, the role of accountants in information, and, eventually, the tax treatment of farmers and the tax treatment of farmers in comparison with other categories of businesses and entrepreneurs. The main conclusions of the article are that the bureaucracy in tax returns is augmented, the production of farmers is affected seriously and the tax rates follow an upward course.
The aim of this paper is the description and comprehension of the situation in the taxation of fa... more The aim of this paper is the description and comprehension of the situation in the taxation of farmers in Greece, and is based on field research that was carried out, mainly, by distributing questionnaires. Questionnaires were completed by 79 farmers during the financial year 2015, on a national level and the key area was Aitoloakarnania. There were personal interviews with opinion questions beyond the questionnaire. The main points of this research concern the tax obligations of farmers, their tax treatment compared to other categories of businesses and entrepreneurs, the application of VAT, the information of farmers on the part of the tax authorities and the related administrative decisions mainly from the Ministry of Finance. The accuracy and effectiveness of the method of determining agricultural income with tables by the Ministry of Finance was also investigated. It was also investigated whether the objective definition of agricultural income should be continued, for the farmers in a special tax regime. Finally, the impact of agricultural subsidies in the income situation, and its consequences on productive development. The key findings indicate increased taxation, a negative impact on agricultural production and increased complexity in tax collection.
This paper attempts to describe the situation of farmers' taxation in Greece and to understand th... more This paper attempts to describe the situation of farmers' taxation in Greece and to understand the consequences. This survey is based on questionnaires completed by 83 accountants working in rural areas. The main points of this research concern: the application of VAT, the income criteria, the adequacy or not of the information provided to the farmers on the part of the tax authorities, the related administrative decisions mainly from the Ministry of Finance, the role of accountants in information, and, eventually, the tax treatment of farmers and the tax treatment of farmers in comparison with other categories of businesses and entrepreneurs. The main conclusions of the article are that the bureaucracy in tax returns is augmented, the production of farmers is affected seriously and the tax rates follow an upward course.
The aim of this paper is the description and comprehension of the situation in the taxation of fa... more The aim of this paper is the description and comprehension of the situation in the taxation of farmers in Greece, and is based on field research that was carried out, mainly, by distributing questionnaires. Questionnaires were completed by 79 farmers during the financial year 2015, on a national level and the key area was Aitoloakarnania. There were personal interviews with opinion questions beyond the questionnaire. The main points of this research concern the tax obligations of farmers, their tax treatment compared to other categories of businesses and entrepreneurs, the application of VAT, the information of farmers on the part of the tax authorities and the related administrative decisions mainly from the Ministry of Finance. The accuracy and effectiveness of the method of determining agricultural income with tables by the Ministry of Finance was also investigated. It was also investigated whether the objective definition of agricultural income should be continued, for the farmers in a special tax regime. Finally, the impact of agricultural subsidies in the income situation, and its consequences on productive development. The key findings indicate increased taxation, a negative impact on agricultural production and increased complexity in tax collection.
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Papers by Fotios Vasileiou
The main points of this research concern the tax obligations of farmers, their tax treatment compared to other categories of businesses and entrepreneurs, the application of VAT, the information of farmers on the part of the tax authorities and the related administrative decisions mainly from the Ministry of Finance. The accuracy and effectiveness of the method of determining agricultural income with tables by the Ministry of Finance was also investigated. It was also investigated whether the objective definition of agricultural income should be continued, for the farmers in a special tax regime. Finally, the impact of agricultural subsidies in the income situation, and its consequences on productive development. The key findings indicate increased taxation, a negative impact on agricultural production and increased complexity in tax collection.
The main points of this research concern the tax obligations of farmers, their tax treatment compared to other categories of businesses and entrepreneurs, the application of VAT, the information of farmers on the part of the tax authorities and the related administrative decisions mainly from the Ministry of Finance. The accuracy and effectiveness of the method of determining agricultural income with tables by the Ministry of Finance was also investigated. It was also investigated whether the objective definition of agricultural income should be continued, for the farmers in a special tax regime. Finally, the impact of agricultural subsidies in the income situation, and its consequences on productive development. The key findings indicate increased taxation, a negative impact on agricultural production and increased complexity in tax collection.