The tax incidence on the revenues of Romanian crop farms

Taxation plays a fundamental role in the context of decisions made by Romanian farmers on agricultural holdings. The fear of failure of a farmer is accentuated by taxation, which gives increasing importance to the treatment of this subject. This paper aims to analyze the effect of fiscal policies on the financial capacities of the actors in agriculture and follows the degree of socio-economic affective of the farmers from 28 counties of Romania. In order to know the concrete problems and to gather current information on the situation of the agricultural producers and the realities of the cereals market, case studies were carried out in farms and representative areas for the analyzed product. These were performed in several counties of the country (Buzæau, Salaj, Maramure÷s, Sibiu, Cæalæara÷si, Olt, Neam÷t, Ia÷si, Bacæau, Alba, Teleorman, Ialomi÷ta, Vrancea, Prahova, Gala÷ti, Satu Mare, Cluj, Timi÷s, Bræaila, Bihor, Mure÷s, Giurgiu, Ilfov, Dambovi÷ta, Dolj, Vaslui, Arge÷s, Tulcea), in order to generate an overview on the level of taxation affectivity on the financial capacities of certain farmers in the respective counties. The case studies focused on medium to large farms, which have a commercial production, specialized on a certain product, respectively cereals.