Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be ‘washed out' through the tax deduction/credit mechanism. To compensate farmers for the uncompensated VAT on inputs, the EU has devised a flat-rate scheme that...

Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be "washed out" through the tax deduction/credit mechanism. To compensate farmers for the uncompensated VAT on inputs, the EU has devised a flat-rate scheme that...

The paper addresses the influence of various types of taxes on the change of differential (Ricardian) land rent, and the economic performance of agricultural producers. Labor and capital taxes lead to higher prices for agricultural products, causing a decrease in consumer demand and lower income...

Frontmatter -- Introduction -- Contents -- 1 The Development of Industrial Holdings of Electroenergetic Industry in the Conditions of Globalization of the World Economy -- 2 The Impact of Technology on Development of Sea Fishing in Russia -- 3 World Development Actors – Green and Smart Middle...