Ūkininkų ūkių apmokestinimo principų vertinimas

Abstract

The article analyses the possibilities, constraints, and problems in applying the principles of taxation in agriculture. A research of family holdings in Lithuania revealed that, following the tax reform, the application of taxation principles in agriculture is limited due to the specific characteristics of agriculture. However, the tax reform rendered the tax system in Lithuania more equitable and the application of other principles in agriculture had no decisive influence. With respect of the viability of farmer holdings, the implementation of the taxation principles appears problematic due to the high tax calculation costs, frequent changes in legislation that is not adapted for agriculture, establishment of a wrong personal income and land tax base, and limitations to permitted deductions, rather than the increased tax burden. The article gives recommendations on the tax policy measures that can help to improve the implementation of the taxation principles in agriculture.