文章基本信息

标题：The Impost Of Government Taxes And Charges On Farm Business - A Case Study Analysis
本地全文：下载
作者：Nash, J. ; Douglas, R. A. ; Tapp, N. 等
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：1995
出版社：Food Distribution Research Society
摘要：Do government taxes and charges impose a significant financial impost on Australian farm businesses? A recent survey of farmers conducted for DPIE indicates that farmers say yes, with indirect government costs (levies, duties, charges) being of greater concern than direct taxation. A case-study approach has been used to estimate the taxes and charges which would be paid on a mixed farm in the Central West of NS\V. Initial results indicate that Government and industry non-tax charges are approximately 12-14 per cent of total farm costs, with the largest share being Local Government charges, followed by hypothecated levies, State Government and Commonwealth Government charges respectively. In order to fully capture taxation effects, the model farm and operating assets were assumed to be purchased at the beginning of the study period and sold at the end. With the claw back of tax in the sale year, tax liabilities deferred over this period were found to have a significant effect on the market value balance sheet. Including this liability on balance sheets would significantly reduce net worth and equity.
关键词：farm costs;taxes;non-tax charges;deferred taxes