文章基本信息

标题：Agricultural taxation in developing countries: a survey of issues and policy
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作者：Khan, Mahmood Hasan
期刊名称：Journal of Agribusiness
印刷版ISSN：0738-8950
出版年度：2001
页码：315-328
出版社：Journal of Agribusiness
摘要：This study surveys the experience of agricultural taxation in developing countries in the context of the ongoing policy debate about the tax structure and administration affecting agricultural producers. Using the examples of a number of countries, it analyzes the conceptual and practical problems associated with different tax regimes. Governments in most countries have reduced indirect (export) taxes on agricultural producers. However, the revenue from direct taxes on farmers has not increased. A major problem in most countries has been the measurement of (actual) agricultural income. Different measures for presumed income have been used with varying success. They seem to have the most potential for increased revenue in many countries, but their effective implementation is constrained by the political and administrative considerations. © 2001 Elsevier Science B.V. All rights reserved.
关键词：Agriculture;Agricultural taxation;Developing countries