Tax neutrality in determining farmers’ incomes
[EN] Net income from agricultural activities to calculate personal income tax can be determined either by different methods, but whatever method is used the aim should be to obtain the same result in all cases (neutrality). The aim of this study is twofold: on the one hand to analyze the neutrality...
| Autores: | , |
|---|---|
| Formato: | artículo |
| Fecha de publicación: | 2017 |
| País: | España |
| Recursos: | Universitat Politècnica de València (UPV) |
| Repositorio: | RiuNet. Repositorio Institucional de la Universitat Politécnica de Valéncia |
| Idioma: | inglés |
| OAI Identifier: | oai:riunet.upv.es:10251/79477 |
| Acesso em linha: | https://riunet.upv.es/handle/10251/79477 |
| Access Level: | acceso abierto |
| Palavra-chave: | Impuesto sobre la renta Politica fiscal Beligerancia fiscal Proteccionismo fiscal Rendimientos agrarios Income tax Tax belligerence Tax policy Tax protectionism Farmer&apos s incomes |
| Resumo: | [EN] Net income from agricultural activities to calculate personal income tax can be determined either by different methods, but whatever method is used the aim should be to obtain the same result in all cases (neutrality). The aim of this study is twofold: on the one hand to analyze the neutrality of the OA method as compared to the SDA method. On the other hand to devise a method that provides the net income index that when applied would ensure the neutrality of the OA method. The results obtained confirm the lack of neutrality. Also it could be interesting to revise the methodology used by the Administration to fix the net income index. |
|---|